id	sid	tid	token	lemma	pos
esutjss-172	1	1	volume	volume	NOUN
esutjss-172	1	2	8	8	NUM
esutjss-172	1	3	number	number	NOUN
esutjss-172	1	4	1	1	NUM
esutjss-172	1	5	,	,	PUNCT
esutjss-172	1	6	2023	2023	NUM
esutjss-172	1	7	volume	volume	NOUN
esutjss-172	1	8	8	8	NUM
esutjss-172	1	9	number	number	NOUN
esutjss-172	1	10	1	1	NUM
esutjss-172	1	11	,	,	PUNCT
esutjss-172	1	12	2023	2023	NUM
esutjss-172	1	13	faculty	faculty	NOUN
esutjss-172	1	14	of	of	ADP
esutjss-172	1	15	social	social	ADJ
esutjss-172	1	16	sciences	science	NOUN
esutjss-172	1	17	,	,	PUNCT
esutjss-172	1	18	enugu	enugu	PROPN
esutjss-172	1	19	state	state	PROPN
esutjss-172	1	20	university	university	PROPN
esutjss-172	1	21	of	of	ADP
esutjss-172	1	22	science	science	NOUN
esutjss-172	1	23	and	and	CCONJ
esutjss-172	1	24	technology	technology	NOUN
esutjss-172	1	25	editor	editor	NOUN
esutjss-172	1	26	-	-	PUNCT
esutjss-172	1	27	in	in	ADP
esutjss-172	1	28	-	-	PUNCT
esutjss-172	1	29	chief	chief	NOUN
esutjss-172	1	30	prof	prof	NOUN
esutjss-172	1	31	.	.	PUNCT
esutjss-172	2	1	oby	oby	PROPN
esutjss-172	2	2	omeje	omeje	PROPN
esutjss-172	2	3	managing	managing	PROPN
esutjss-172	2	4	editor	editor	NOUN
esutjss-172	2	5	prof	prof	PROPN
esutjss-172	2	6	.	.	PUNCT
esutjss-172	3	1	barnabas	barnabas	PROPN
esutjss-172	3	2	nwankwo	nwankwo	PROPN
esutjss-172	3	3	published	publish	VERB
esutjss-172	3	4	by	by	ADP
esutjss-172	3	5	enugu	enugu	PROPN
esutjss-172	3	6	state	state	PROPN
esutjss-172	3	7	university	university	PROPN
esutjss-172	3	8	of	of	ADP
esutjss-172	3	9	science	science	PROPN
esutjss-172	3	10	&	&	CCONJ
esutjss-172	3	11	technology	technology	PROPN
esutjss-172	3	12	journal	journal	NOUN
esutjss-172	3	13	of	of	ADP
esutjss-172	3	14	social	social	PROPN
esutjss-172	3	15	sciences	sciences	PROPN
esutjss-172	3	16	&	&	CCONJ
esutjss-172	3	17	humanities	humanity	NOUN
esutjss-172	3	18	177	177	NUM
esutjss-172	3	19	the	the	DET
esutjss-172	3	20	effectiveness	effectiveness	NOUN
esutjss-172	3	21	of	of	ADP
esutjss-172	3	22	the	the	DET
esutjss-172	3	23	accountants	accountant	NOUN
esutjss-172	3	24	in	in	ADP
esutjss-172	3	25	curtailing	curtail	VERB
esutjss-172	3	26	financial	financial	ADJ
esutjss-172	3	27	corruption	corruption	NOUN
esutjss-172	3	28	in	in	ADP
esutjss-172	3	29	the	the	DET
esutjss-172	3	30	southsouth	southsouth	NOUN
esutjss-172	3	31	and	and	CCONJ
esutjss-172	3	32	south	south	ADJ
esutjss-172	3	33	-	-	PUNCT
esutjss-172	3	34	east	east	NOUN
esutjss-172	3	35	public	public	ADJ
esutjss-172	3	36	sector	sector	NOUN
esutjss-172	3	37	of	of	ADP
esutjss-172	3	38	nigeria	nigeria	PROPN
esutjss-172	3	39	lucky	lucky	ADJ
esutjss-172	3	40	ogbomo	ogbomo	ADJ
esutjss-172	3	41	osagioduwa	osagioduwa	ADJ
esutjss-172	3	42	professional	professional	ADJ
esutjss-172	3	43	intern	intern	NOUN
esutjss-172	3	44	.	.	PUNCT
esutjss-172	4	1	ecowas	ecowas	PROPN
esutjss-172	4	2	office	office	PROPN
esutjss-172	4	3	of	of	ADP
esutjss-172	4	4	the	the	DET
esutjss-172	4	5	auditor	auditor	NOUN
esutjss-172	4	6	general	general	NOUN
esutjss-172	4	7	.	.	PUNCT
esutjss-172	5	1	ph.d	ph.d	PROPN
esutjss-172	5	2	.	.	PUNCT
esutjss-172	5	3	student	student	NOUN
esutjss-172	5	4	at	at	ADP
esutjss-172	5	5	the	the	DET
esutjss-172	5	6	university	university	PROPN
esutjss-172	5	7	of	of	ADP
esutjss-172	5	8	benin	benin	PROPN
esutjss-172	5	9	.	.	PUNCT
esutjss-172	6	1	corresponding	correspond	VERB
esutjss-172	6	2	author	author	NOUN
esutjss-172	6	3	:	:	PUNCT
esutjss-172	6	4	osaslucky321@gmail.com	osaslucky321@gmail.com	X
esutjss-172	6	5	.	.	PUNCT
esutjss-172	6	6	+2348024350456	+2348024350456	PROPN
esutjss-172	6	7	elizabeth	elizabeth	PROPN
esutjss-172	6	8	n.	n.	PROPN
esutjss-172	6	9	atube	atube	PROPN
esutjss-172	6	10	department	department	PROPN
esutjss-172	6	11	of	of	ADP
esutjss-172	6	12	accounting	accounting	PROPN
esutjss-172	6	13	,	,	PUNCT
esutjss-172	6	14	dennis	dennis	PROPN
esutjss-172	6	15	osadebay	osadebay	PROPN
esutjss-172	6	16	university	university	PROPN
esutjss-172	6	17	,	,	PUNCT
esutjss-172	6	18	anwai	anwai	NOUN
esutjss-172	6	19	-	-	PUNCT
esutjss-172	6	20	asaba	asaba	NOUN
esutjss-172	6	21	.	.	PUNCT
esutjss-172	6	22	.	.	PUNCT
esutjss-172	7	1	elizabeth.atube@dou.edu.ng	elizabeth.atube@dou.edu.ng	ADJ
esutjss-172	7	2	abstract	abstract	ADV
esutjss-172	7	3	this	this	DET
esutjss-172	7	4	study	study	NOUN
esutjss-172	7	5	investigated	investigate	VERB
esutjss-172	7	6	the	the	DET
esutjss-172	7	7	effectiveness	effectiveness	NOUN
esutjss-172	7	8	of	of	ADP
esutjss-172	7	9	accountants	accountant	NOUN
esutjss-172	7	10	in	in	ADP
esutjss-172	7	11	curtailing	curtail	VERB
esutjss-172	7	12	financial	financial	ADJ
esutjss-172	7	13	corruption	corruption	NOUN
esutjss-172	7	14	in	in	ADP
esutjss-172	7	15	the	the	DET
esutjss-172	7	16	south	south	NOUN
esutjss-172	7	17	-	-	PUNCT
esutjss-172	7	18	south	south	NOUN
esutjss-172	7	19	and	and	CCONJ
esutjss-172	7	20	southeast	southeast	ADJ
esutjss-172	7	21	public	public	ADJ
esutjss-172	7	22	sectors	sector	NOUN
esutjss-172	7	23	of	of	ADP
esutjss-172	7	24	nigeria	nigeria	PROPN
esutjss-172	7	25	.	.	PUNCT
esutjss-172	8	1	the	the	DET
esutjss-172	8	2	study	study	NOUN
esutjss-172	8	3	was	be	AUX
esutjss-172	8	4	carried	carry	VERB
esutjss-172	8	5	out	out	ADP
esutjss-172	8	6	in	in	ADP
esutjss-172	8	7	edo	edo	PROPN
esutjss-172	8	8	,	,	PUNCT
esutjss-172	8	9	delta	delta	PROPN
esutjss-172	8	10	,	,	PUNCT
esutjss-172	8	11	enugu	enugu	PROPN
esutjss-172	8	12	,	,	PUNCT
esutjss-172	8	13	and	and	CCONJ
esutjss-172	8	14	anambra	anambra	PROPN
esutjss-172	8	15	states	states	PROPN
esutjss-172	8	16	respectively	respectively	ADV
esutjss-172	8	17	.	.	PUNCT
esutjss-172	9	1	primary	primary	ADJ
esutjss-172	9	2	data	datum	NOUN
esutjss-172	9	3	were	be	AUX
esutjss-172	9	4	obtained	obtain	VERB
esutjss-172	9	5	through	through	ADP
esutjss-172	9	6	a	a	DET
esutjss-172	9	7	structured	structured	ADJ
esutjss-172	9	8	questionnaire	questionnaire	NOUN
esutjss-172	9	9	.	.	PUNCT
esutjss-172	10	1	a	a	DET
esutjss-172	10	2	survey	survey	NOUN
esutjss-172	10	3	design	design	NOUN
esutjss-172	10	4	was	be	AUX
esutjss-172	10	5	employed	employ	VERB
esutjss-172	10	6	in	in	ADP
esutjss-172	10	7	the	the	DET
esutjss-172	10	8	study	study	NOUN
esutjss-172	10	9	.	.	PUNCT
esutjss-172	11	1	a	a	DET
esutjss-172	11	2	convenient	convenient	ADJ
esutjss-172	11	3	sampling	sampling	NOUN
esutjss-172	11	4	technique	technique	NOUN
esutjss-172	11	5	was	be	AUX
esutjss-172	11	6	employed	employ	VERB
esutjss-172	11	7	in	in	ADP
esutjss-172	11	8	selecting	select	VERB
esutjss-172	11	9	respondents	respondent	NOUN
esutjss-172	11	10	in	in	ADP
esutjss-172	11	11	the	the	DET
esutjss-172	11	12	four	four	NUM
esutjss-172	11	13	states	state	NOUN
esutjss-172	11	14	’	'	PUNCT
esutjss-172	11	15	public	public	ADJ
esutjss-172	11	16	organizations	organization	NOUN
esutjss-172	11	17	.	.	PUNCT
esutjss-172	12	1	a	a	DET
esutjss-172	12	2	total	total	NOUN
esutjss-172	12	3	of	of	ADP
esutjss-172	12	4	one	one	NUM
esutjss-172	12	5	hundred	hundred	NUM
esutjss-172	12	6	and	and	CCONJ
esutjss-172	12	7	sixty	sixty	NUM
esutjss-172	12	8	-	-	PUNCT
esutjss-172	12	9	two	two	NUM
esutjss-172	12	10	(	(	PUNCT
esutjss-172	12	11	162	162	NUM
esutjss-172	12	12	)	)	PUNCT
esutjss-172	12	13	respondents	respondent	NOUN
esutjss-172	12	14	were	be	AUX
esutjss-172	12	15	sampled	sample	VERB
esutjss-172	12	16	.	.	PUNCT
esutjss-172	13	1	descriptive	descriptive	ADJ
esutjss-172	13	2	statistical	statistical	ADJ
esutjss-172	13	3	techniques	technique	NOUN
esutjss-172	13	4	such	such	ADJ
esutjss-172	13	5	as	as	ADP
esutjss-172	13	6	,	,	PUNCT
esutjss-172	13	7	charts	chart	NOUN
esutjss-172	13	8	,	,	PUNCT
esutjss-172	13	9	mean	mean	ADJ
esutjss-172	13	10	,	,	PUNCT
esutjss-172	13	11	standard	standard	ADJ
esutjss-172	13	12	deviation	deviation	NOUN
esutjss-172	13	13	,	,	PUNCT
esutjss-172	13	14	tables	table	NOUN
esutjss-172	13	15	,	,	PUNCT
esutjss-172	13	16	and	and	CCONJ
esutjss-172	13	17	percentages	percentage	NOUN
esutjss-172	13	18	response	response	VERB
esutjss-172	13	19	analysis	analysis	NOUN
esutjss-172	13	20	were	be	AUX
esutjss-172	13	21	used	use	VERB
esutjss-172	13	22	for	for	ADP
esutjss-172	13	23	data	datum	NOUN
esutjss-172	13	24	description	description	NOUN
esutjss-172	13	25	.	.	PUNCT
esutjss-172	14	1	cronbach	cronbach	VERB
esutjss-172	14	2	alpha	alpha	PROPN
esutjss-172	14	3	coefficient	coefficient	NOUN
esutjss-172	14	4	was	be	AUX
esutjss-172	14	5	used	use	VERB
esutjss-172	14	6	to	to	PART
esutjss-172	14	7	test	test	VERB
esutjss-172	14	8	for	for	ADP
esutjss-172	14	9	the	the	DET
esutjss-172	14	10	reliability	reliability	NOUN
esutjss-172	14	11	of	of	ADP
esutjss-172	14	12	the	the	DET
esutjss-172	14	13	research	research	NOUN
esutjss-172	14	14	instrument	instrument	NOUN
esutjss-172	14	15	and	and	CCONJ
esutjss-172	14	16	the	the	DET
esutjss-172	14	17	result	result	NOUN
esutjss-172	14	18	was	be	AUX
esutjss-172	14	19	.	.	PUNCT
esutjss-172	15	1	the	the	DET
esutjss-172	15	2	pearson	pearson	PROPN
esutjss-172	15	3	product	product	NOUN
esutjss-172	15	4	moment	moment	NOUN
esutjss-172	15	5	correlation	correlation	NOUN
esutjss-172	15	6	coefficient	coefficient	NOUN
esutjss-172	15	7	(	(	PUNCT
esutjss-172	15	8	ppmcc	ppmcc	NOUN
esutjss-172	15	9	)	)	PUNCT
esutjss-172	15	10	and	and	CCONJ
esutjss-172	15	11	the	the	DET
esutjss-172	15	12	chi	chi	ADJ
esutjss-172	15	13	-	-	PUNCT
esutjss-172	15	14	square	square	NOUN
esutjss-172	15	15	techniques	technique	NOUN
esutjss-172	15	16	were	be	AUX
esutjss-172	15	17	employed	employ	VERB
esutjss-172	15	18	in	in	ADP
esutjss-172	15	19	testing	test	VERB
esutjss-172	15	20	the	the	DET
esutjss-172	15	21	hypotheses	hypothesis	NOUN
esutjss-172	15	22	.	.	PUNCT
esutjss-172	16	1	the	the	DET
esutjss-172	16	2	results	result	NOUN
esutjss-172	16	3	revealed	reveal	VERB
esutjss-172	16	4	that	that	SCONJ
esutjss-172	16	5	accountants	accountant	NOUN
esutjss-172	16	6	helped	help	VERB
esutjss-172	16	7	in	in	ADP
esutjss-172	16	8	fighting	fight	VERB
esutjss-172	16	9	corruption	corruption	NOUN
esutjss-172	16	10	in	in	ADP
esutjss-172	16	11	the	the	DET
esutjss-172	16	12	public	public	ADJ
esutjss-172	16	13	sector	sector	NOUN
esutjss-172	16	14	of	of	ADP
esutjss-172	16	15	nigeria	nigeria	PROPN
esutjss-172	16	16	and	and	CCONJ
esutjss-172	16	17	the	the	DET
esutjss-172	16	18	engagement	engagement	NOUN
esutjss-172	16	19	of	of	ADP
esutjss-172	16	20	more	more	ADJ
esutjss-172	16	21	professional	professional	ADJ
esutjss-172	16	22	accountants	accountant	NOUN
esutjss-172	16	23	will	will	AUX
esutjss-172	16	24	help	help	VERB
esutjss-172	16	25	in	in	ADP
esutjss-172	16	26	curtailing	curtail	VERB
esutjss-172	16	27	financial	financial	ADJ
esutjss-172	16	28	corruption	corruption	NOUN
esutjss-172	16	29	in	in	ADP
esutjss-172	16	30	the	the	DET
esutjss-172	16	31	public	public	ADJ
esutjss-172	16	32	sector	sector	NOUN
esutjss-172	16	33	of	of	ADP
esutjss-172	16	34	nigeria	nigeria	PROPN
esutjss-172	16	35	.	.	PUNCT
esutjss-172	17	1	the	the	DET
esutjss-172	17	2	study	study	NOUN
esutjss-172	17	3	,	,	PUNCT
esutjss-172	17	4	therefore	therefore	ADV
esutjss-172	17	5	,	,	PUNCT
esutjss-172	17	6	concludes	conclude	VERB
esutjss-172	17	7	that	that	SCONJ
esutjss-172	17	8	accountants	accountant	NOUN
esutjss-172	17	9	are	be	AUX
esutjss-172	17	10	effective	effective	ADJ
esutjss-172	17	11	in	in	ADP
esutjss-172	17	12	combating	combat	VERB
esutjss-172	17	13	financial	financial	ADJ
esutjss-172	17	14	corruption	corruption	NOUN
esutjss-172	17	15	in	in	ADP
esutjss-172	17	16	the	the	DET
esutjss-172	17	17	south	south	NOUN
esutjss-172	17	18	-	-	PUNCT
esutjss-172	17	19	south	south	NOUN
esutjss-172	17	20	and	and	CCONJ
esutjss-172	17	21	south	south	ADJ
esutjss-172	17	22	-	-	PUNCT
esutjss-172	17	23	east	east	NOUN
esutjss-172	17	24	public	public	ADJ
esutjss-172	17	25	sectors	sector	NOUN
esutjss-172	17	26	of	of	ADP
esutjss-172	17	27	nigeria	nigeria	PROPN
esutjss-172	17	28	within	within	ADP
esutjss-172	17	29	their	their	PRON
esutjss-172	17	30	scope	scope	NOUN
esutjss-172	17	31	of	of	ADP
esutjss-172	17	32	engagement	engagement	NOUN
esutjss-172	17	33	despite	despite	SCONJ
esutjss-172	17	34	severe	severe	ADJ
esutjss-172	17	35	threats	threat	NOUN
esutjss-172	17	36	from	from	ADP
esutjss-172	17	37	management	management	NOUN
esutjss-172	17	38	.	.	PUNCT
esutjss-172	18	1	it	it	PRON
esutjss-172	18	2	was	be	AUX
esutjss-172	18	3	recommended	recommend	VERB
esutjss-172	18	4	that	that	SCONJ
esutjss-172	18	5	study	study	NOUN
esutjss-172	18	6	leave	leave	VERB
esutjss-172	18	7	,	,	PUNCT
esutjss-172	18	8	job	job	NOUN
esutjss-172	18	9	security	security	NOUN
esutjss-172	18	10	,	,	PUNCT
esutjss-172	18	11	regular	regular	ADJ
esutjss-172	18	12	training	training	NOUN
esutjss-172	18	13	,	,	PUNCT
esutjss-172	18	14	and	and	CCONJ
esutjss-172	18	15	study	study	NOUN
esutjss-172	18	16	grants	grant	NOUN
esutjss-172	18	17	should	should	AUX
esutjss-172	18	18	be	be	AUX
esutjss-172	18	19	made	make	VERB
esutjss-172	18	20	available	available	ADJ
esutjss-172	18	21	to	to	ADP
esutjss-172	18	22	the	the	DET
esutjss-172	18	23	accountants	accountant	NOUN
esutjss-172	18	24	among	among	ADP
esutjss-172	18	25	others	other	NOUN
esutjss-172	18	26	.	.	PUNCT
esutjss-172	19	1	keywords	keyword	NOUN
esutjss-172	19	2	:	:	PUNCT
esutjss-172	19	3	accounting	accounting	NOUN
esutjss-172	19	4	,	,	PUNCT
esutjss-172	19	5	accountability	accountability	NOUN
esutjss-172	19	6	,	,	PUNCT
esutjss-172	19	7	corruption	corruption	NOUN
esutjss-172	19	8	,	,	PUNCT
esutjss-172	19	9	efficiency	efficiency	NOUN
esutjss-172	19	10	,	,	PUNCT
esutjss-172	19	11	finances	finance	NOUN
esutjss-172	19	12	introduction	introduction	NOUN
esutjss-172	19	13	corruption	corruption	NOUN
esutjss-172	19	14	is	be	AUX
esutjss-172	19	15	a	a	DET
esutjss-172	19	16	global	global	ADJ
esutjss-172	19	17	experience	experience	NOUN
esutjss-172	19	18	that	that	PRON
esutjss-172	19	19	had	have	AUX
esutjss-172	19	20	been	be	AUX
esutjss-172	19	21	a	a	DET
esutjss-172	19	22	common	common	ADJ
esutjss-172	19	23	denominator	denominator	NOUN
esutjss-172	19	24	among	among	ADP
esutjss-172	19	25	several	several	ADJ
esutjss-172	19	26	nations	nation	NOUN
esutjss-172	19	27	from	from	ADP
esutjss-172	19	28	ancient	ancient	ADJ
esutjss-172	19	29	times	time	NOUN
esutjss-172	19	30	(	(	PUNCT
esutjss-172	19	31	odunga	odunga	ADJ
esutjss-172	19	32	,	,	PUNCT
esutjss-172	19	33	2000	2000	NUM
esutjss-172	19	34	in	in	ADP
esutjss-172	19	35	sorunke	sorunke	PROPN
esutjss-172	19	36	,	,	PUNCT
esutjss-172	19	37	omojola	omojola	PROPN
esutjss-172	19	38	&	&	CCONJ
esutjss-172	19	39	adeleke	adeleke	VERB
esutjss-172	19	40	,	,	PUNCT
esutjss-172	19	41	2016	2016	NUM
esutjss-172	19	42	)	)	PUNCT
esutjss-172	19	43	.	.	PUNCT
esutjss-172	20	1	also	also	ADV
esutjss-172	20	2	,	,	PUNCT
esutjss-172	20	3	the	the	DET
esutjss-172	20	4	current	current	ADJ
esutjss-172	20	5	world	world	NOUN
esutjss-172	20	6	faces	face	VERB
esutjss-172	20	7	a	a	DET
esutjss-172	20	8	collection	collection	NOUN
esutjss-172	20	9	of	of	ADP
esutjss-172	20	10	issues	issue	NOUN
esutjss-172	20	11	that	that	PRON
esutjss-172	20	12	threaten	threaten	VERB
esutjss-172	20	13	the	the	DET
esutjss-172	20	14	survival	survival	NOUN
esutjss-172	20	15	of	of	ADP
esutjss-172	20	16	many	many	ADJ
esutjss-172	20	17	countries	country	NOUN
esutjss-172	20	18	.	.	PUNCT
esutjss-172	21	1	unfortunately	unfortunately	ADV
esutjss-172	21	2	,	,	PUNCT
esutjss-172	21	3	corruption	corruption	NOUN
esutjss-172	21	4	is	be	AUX
esutjss-172	21	5	one	one	NUM
esutjss-172	21	6	of	of	ADP
esutjss-172	21	7	these	these	DET
esutjss-172	21	8	challenges	challenge	NOUN
esutjss-172	21	9	(	(	PUNCT
esutjss-172	21	10	lawrence	lawrence	NOUN
esutjss-172	21	11	,	,	PUNCT
esutjss-172	21	12	2016	2016	NUM
esutjss-172	21	13	)	)	PUNCT
esutjss-172	21	14	.	.	PUNCT
esutjss-172	22	1	meanwhile	meanwhile	ADV
esutjss-172	22	2	,	,	PUNCT
esutjss-172	22	3	corruption	corruption	NOUN
esutjss-172	22	4	had	have	AUX
esutjss-172	22	5	lingered	linger	VERB
esutjss-172	22	6	as	as	ADP
esutjss-172	22	7	one	one	NUM
esutjss-172	22	8	of	of	ADP
esutjss-172	22	9	the	the	DET
esutjss-172	22	10	key	key	ADJ
esutjss-172	22	11	threats	threat	NOUN
esutjss-172	22	12	to	to	ADP
esutjss-172	22	13	the	the	DET
esutjss-172	22	14	political	political	ADJ
esutjss-172	22	15	and	and	CCONJ
esutjss-172	22	16	economic	economic	ADJ
esutjss-172	22	17	development	development	NOUN
esutjss-172	22	18	and	and	CCONJ
esutjss-172	22	19	growth	growth	NOUN
esutjss-172	22	20	of	of	ADP
esutjss-172	22	21	many	many	ADJ
esutjss-172	22	22	nations	nation	NOUN
esutjss-172	22	23	around	around	ADP
esutjss-172	22	24	the	the	DET
esutjss-172	22	25	globe	globe	NOUN
esutjss-172	22	26	.	.	PUNCT
esutjss-172	23	1	it	it	PRON
esutjss-172	23	2	is	be	AUX
esutjss-172	23	3	a	a	DET
esutjss-172	23	4	phenomenon	phenomenon	NOUN
esutjss-172	23	5	infesting	infest	VERB
esutjss-172	23	6	both	both	CCONJ
esutjss-172	23	7	the	the	DET
esutjss-172	23	8	public	public	ADJ
esutjss-172	23	9	and	and	CCONJ
esutjss-172	23	10	private	private	ADJ
esutjss-172	23	11	sectors	sector	NOUN
esutjss-172	23	12	of	of	ADP
esutjss-172	23	13	several	several	ADJ
esutjss-172	23	14	economies	economy	NOUN
esutjss-172	23	15	,	,	PUNCT
esutjss-172	23	16	and	and	CCONJ
esutjss-172	23	17	it	it	PRON
esutjss-172	23	18	is	be	AUX
esutjss-172	23	19	not	not	PART
esutjss-172	23	20	limited	limit	VERB
esutjss-172	23	21	to	to	ADP
esutjss-172	23	22	a	a	DET
esutjss-172	23	23	particular	particular	ADJ
esutjss-172	23	24	country	country	NOUN
esutjss-172	23	25	(	(	PUNCT
esutjss-172	23	26	enofe	enofe	ADJ
esutjss-172	23	27	,	,	PUNCT
esutjss-172	23	28	afiangbe	afiangbe	PROPN
esutjss-172	23	29	&	&	CCONJ
esutjss-172	23	30	agha	agha	PROPN
esutjss-172	23	31	,	,	PUNCT
esutjss-172	23	32	2017	2017	NUM
esutjss-172	23	33	)	)	PUNCT
esutjss-172	23	34	.	.	PUNCT
esutjss-172	24	1	balkaran	balkaran	NOUN
esutjss-172	24	2	(	(	PUNCT
esutjss-172	24	3	n.d	n.d	PROPN
esutjss-172	24	4	.	.	PROPN
esutjss-172	24	5	)	)	PUNCT
esutjss-172	24	6	noted	note	VERB
esutjss-172	24	7	that	that	SCONJ
esutjss-172	24	8	in	in	ADP
esutjss-172	24	9	every	every	DET
esutjss-172	24	10	democratic	democratic	ADJ
esutjss-172	24	11	country	country	NOUN
esutjss-172	24	12	where	where	SCONJ
esutjss-172	24	13	control	control	NOUN
esutjss-172	24	14	and	and	CCONJ
esutjss-172	24	15	monitoring	monitoring	NOUN
esutjss-172	24	16	exist	exist	VERB
esutjss-172	24	17	to	to	PART
esutjss-172	24	18	discourage	discourage	VERB
esutjss-172	24	19	corrupt	corrupt	ADJ
esutjss-172	24	20	activities	activity	NOUN
esutjss-172	24	21	and	and	CCONJ
esutjss-172	24	22	other	other	ADJ
esutjss-172	24	23	types	type	NOUN
esutjss-172	24	24	of	of	ADP
esutjss-172	24	25	corrupt	corrupt	ADJ
esutjss-172	24	26	conduct	conduct	NOUN
esutjss-172	24	27	corruption	corruption	NOUN
esutjss-172	24	28	is	be	AUX
esutjss-172	24	29	yet	yet	ADV
esutjss-172	24	30	rampant	rampant	ADJ
esutjss-172	24	31	.	.	PUNCT
esutjss-172	25	1	for	for	ADP
esutjss-172	25	2	example	example	NOUN
esutjss-172	25	3	,	,	PUNCT
esutjss-172	25	4	in	in	ADP
esutjss-172	25	5	nations	nation	NOUN
esutjss-172	25	6	like	like	ADP
esutjss-172	25	7	belgium	belgium	PROPN
esutjss-172	25	8	,	,	PUNCT
esutjss-172	25	9	japan	japan	PROPN
esutjss-172	25	10	,	,	PUNCT
esutjss-172	25	11	italy	italy	PROPN
esutjss-172	25	12	,	,	PUNCT
esutjss-172	25	13	russia	russia	PROPN
esutjss-172	25	14	,	,	PUNCT
esutjss-172	25	15	spain	spain	PROPN
esutjss-172	25	16	,	,	PUNCT
esutjss-172	25	17	and	and	CCONJ
esutjss-172	25	18	other	other	ADJ
esutjss-172	25	19	countries	country	NOUN
esutjss-172	25	20	,	,	PUNCT
esutjss-172	25	21	allegations	allegation	NOUN
esutjss-172	25	22	mailto:osaslucky321@gmail.com	mailto:osaslucky321@gmail.com	X
esutjss-172	25	23	mailto:elizabeth.atube@dou.edu.ng#inbox/_blank	mailto:elizabeth.atube@dou.edu.ng#inbox/_blank	ADV
esutjss-172	25	24	178	178	NUM
esutjss-172	25	25	of	of	ADP
esutjss-172	25	26	corruption	corruption	NOUN
esutjss-172	25	27	play	play	VERB
esutjss-172	25	28	a	a	DET
esutjss-172	25	29	key	key	ADJ
esutjss-172	25	30	role	role	NOUN
esutjss-172	25	31	than	than	ADP
esutjss-172	25	32	at	at	ADP
esutjss-172	25	33	any	any	DET
esutjss-172	25	34	epoch	epoch	NOUN
esutjss-172	25	35	in	in	ADP
esutjss-172	25	36	current	current	ADJ
esutjss-172	25	37	memory	memory	NOUN
esutjss-172	25	38	.	.	PUNCT
esutjss-172	26	1	just	just	ADV
esutjss-172	26	2	in	in	ADP
esutjss-172	26	3	1993	1993	NUM
esutjss-172	26	4	,	,	PUNCT
esutjss-172	26	5	cases	case	NOUN
esutjss-172	26	6	of	of	ADP
esutjss-172	26	7	allegations	allegation	NOUN
esutjss-172	26	8	of	of	ADP
esutjss-172	26	9	corruption	corruption	NOUN
esutjss-172	26	10	connecting	connect	VERB
esutjss-172	26	11	several	several	ADJ
esutjss-172	26	12	levels	level	NOUN
esutjss-172	26	13	of	of	ADP
esutjss-172	26	14	government	government	NOUN
esutjss-172	26	15	arose	arise	VERB
esutjss-172	26	16	in	in	ADP
esutjss-172	26	17	both	both	CCONJ
esutjss-172	26	18	advanced	advanced	ADJ
esutjss-172	26	19	and	and	CCONJ
esutjss-172	26	20	advancing	advance	VERB
esutjss-172	26	21	nations	nation	NOUN
esutjss-172	26	22	that	that	PRON
esutjss-172	26	23	comprise	comprise	VERB
esutjss-172	26	24	australia	australia	PROPN
esutjss-172	26	25	,	,	PUNCT
esutjss-172	26	26	bolivia	bolivia	PROPN
esutjss-172	26	27	,	,	PUNCT
esutjss-172	26	28	brazil	brazil	PROPN
esutjss-172	26	29	,	,	PUNCT
esutjss-172	26	30	bulgaria	bulgaria	PROPN
esutjss-172	26	31	,	,	PUNCT
esutjss-172	26	32	france	france	PROPN
esutjss-172	26	33	,	,	PUNCT
esutjss-172	26	34	haiti	haiti	PROPN
esutjss-172	26	35	,	,	PUNCT
esutjss-172	26	36	india	india	PROPN
esutjss-172	26	37	,	,	PUNCT
esutjss-172	26	38	italy	italy	PROPN
esutjss-172	26	39	,	,	PUNCT
esutjss-172	26	40	japan	japan	PROPN
esutjss-172	26	41	,	,	PUNCT
esutjss-172	26	42	malaysia	malaysia	PROPN
esutjss-172	26	43	,	,	PUNCT
esutjss-172	26	44	paraguay	paraguay	NOUN
esutjss-172	26	45	,	,	PUNCT
esutjss-172	26	46	south	south	PROPN
esutjss-172	26	47	africa	africa	PROPN
esutjss-172	26	48	,	,	PUNCT
esutjss-172	26	49	spain	spain	PROPN
esutjss-172	26	50	,	,	PUNCT
esutjss-172	26	51	and	and	CCONJ
esutjss-172	26	52	the	the	DET
esutjss-172	26	53	usa	usa	PROPN
esutjss-172	26	54	.	.	PROPN
esutjss-172	26	55	balkaran	balkaran	PROPN
esutjss-172	26	56	(	(	PUNCT
esutjss-172	26	57	n.d	n.d	PROPN
esutjss-172	26	58	.	.	PROPN
esutjss-172	26	59	)	)	PUNCT
esutjss-172	26	60	pointed	point	VERB
esutjss-172	26	61	out	out	ADP
esutjss-172	26	62	that	that	SCONJ
esutjss-172	26	63	specifically	specifically	ADV
esutjss-172	26	64	in	in	ADP
esutjss-172	26	65	brazil	brazil	PROPN
esutjss-172	26	66	,	,	PUNCT
esutjss-172	26	67	corruption	corruption	NOUN
esutjss-172	26	68	allegations	allegation	NOUN
esutjss-172	26	69	led	lead	VERB
esutjss-172	26	70	to	to	ADP
esutjss-172	26	71	the	the	DET
esutjss-172	26	72	president	president	NOUN
esutjss-172	26	73	’s	’s	PART
esutjss-172	26	74	resignation	resignation	NOUN
esutjss-172	26	75	and	and	CCONJ
esutjss-172	26	76	later	later	ADV
esutjss-172	26	77	his	his	PRON
esutjss-172	26	78	impeachment	impeachment	NOUN
esutjss-172	26	79	from	from	ADP
esutjss-172	26	80	office	office	NOUN
esutjss-172	26	81	.	.	PUNCT
esutjss-172	27	1	moreover	moreover	ADV
esutjss-172	27	2	,	,	PUNCT
esutjss-172	27	3	in	in	ADP
esutjss-172	27	4	japan	japan	PROPN
esutjss-172	27	5	,	,	PUNCT
esutjss-172	27	6	the	the	DET
esutjss-172	27	7	prime	prime	ADJ
esutjss-172	27	8	minister	minister	NOUN
esutjss-172	27	9	was	be	AUX
esutjss-172	27	10	accused	accuse	VERB
esutjss-172	27	11	and	and	CCONJ
esutjss-172	27	12	impeached	impeach	VERB
esutjss-172	27	13	from	from	ADP
esutjss-172	27	14	office	office	NOUN
esutjss-172	27	15	.	.	PUNCT
esutjss-172	28	1	it	it	PRON
esutjss-172	28	2	is	be	AUX
esutjss-172	28	3	very	very	ADV
esutjss-172	28	4	clear	clear	ADJ
esutjss-172	28	5	that	that	SCONJ
esutjss-172	28	6	humanity	humanity	NOUN
esutjss-172	28	7	as	as	SCONJ
esutjss-172	28	8	it	it	PRON
esutjss-172	28	9	is	be	AUX
esutjss-172	28	10	,	,	PUNCT
esutjss-172	28	11	no	no	DET
esutjss-172	28	12	country	country	NOUN
esutjss-172	28	13	,	,	PUNCT
esutjss-172	28	14	and	and	CCONJ
esutjss-172	28	15	indeed	indeed	ADV
esutjss-172	28	16	,	,	PUNCT
esutjss-172	28	17	no	no	DET
esutjss-172	28	18	system	system	NOUN
esutjss-172	28	19	is	be	AUX
esutjss-172	28	20	free	free	ADJ
esutjss-172	28	21	from	from	ADP
esutjss-172	28	22	financial	financial	ADJ
esutjss-172	28	23	-	-	PUNCT
esutjss-172	28	24	related	relate	VERB
esutjss-172	28	25	crime	crime	NOUN
esutjss-172	28	26	.	.	PUNCT
esutjss-172	29	1	as	as	ADP
esutjss-172	29	2	a	a	DET
esutjss-172	29	3	result	result	NOUN
esutjss-172	29	4	,	,	PUNCT
esutjss-172	29	5	several	several	ADJ
esutjss-172	29	6	countries	country	NOUN
esutjss-172	29	7	have	have	AUX
esutjss-172	29	8	gone	go	VERB
esutjss-172	29	9	to	to	ADP
esutjss-172	29	10	war	war	NOUN
esutjss-172	29	11	,	,	PUNCT
esutjss-172	29	12	governments	government	NOUN
esutjss-172	29	13	halted	halt	VERB
esutjss-172	29	14	,	,	PUNCT
esutjss-172	29	15	companies	company	NOUN
esutjss-172	29	16	declared	declare	VERB
esutjss-172	29	17	bankrupt	bankrupt	ADJ
esutjss-172	29	18	,	,	PUNCT
esutjss-172	29	19	and	and	CCONJ
esutjss-172	29	20	kingdoms	kingdom	NOUN
esutjss-172	29	21	lost	lose	VERB
esutjss-172	29	22	due	due	ADP
esutjss-172	29	23	to	to	ADP
esutjss-172	29	24	corruption	corruption	NOUN
esutjss-172	29	25	.	.	PUNCT
esutjss-172	30	1	some	some	DET
esutjss-172	30	2	concepts	concept	NOUN
esutjss-172	30	3	are	be	AUX
esutjss-172	30	4	household	household	NOUN
esutjss-172	30	5	known	know	VERB
esutjss-172	30	6	globally	globally	ADV
esutjss-172	30	7	.	.	PUNCT
esutjss-172	31	1	for	for	ADP
esutjss-172	31	2	instance	instance	NOUN
esutjss-172	31	3	,	,	PUNCT
esutjss-172	31	4	names	name	NOUN
esutjss-172	31	5	like	like	ADP
esutjss-172	31	6	barrack	barrack	NOUN
esutjss-172	31	7	obama	obama	NOUN
esutjss-172	31	8	,	,	PUNCT
esutjss-172	31	9	donard	donard	NOUN
esutjss-172	31	10	triumph	triumph	NOUN
esutjss-172	31	11	,	,	PUNCT
esutjss-172	31	12	and	and	CCONJ
esutjss-172	31	13	hiv	hiv	PROPN
esutjss-172	31	14	are	be	AUX
esutjss-172	31	15	known	know	VERB
esutjss-172	31	16	worldwide	worldwide	ADV
esutjss-172	31	17	.	.	PUNCT
esutjss-172	32	1	from	from	ADP
esutjss-172	32	2	nation	nation	NOUN
esutjss-172	32	3	to	to	ADP
esutjss-172	32	4	nation	nation	NOUN
esutjss-172	32	5	,	,	PUNCT
esutjss-172	32	6	different	different	ADJ
esutjss-172	32	7	concepts	concept	NOUN
esutjss-172	32	8	are	be	AUX
esutjss-172	32	9	household	household	NOUN
esutjss-172	32	10	known	know	VERB
esutjss-172	32	11	.	.	PUNCT
esutjss-172	33	1	for	for	ADP
esutjss-172	33	2	instance	instance	NOUN
esutjss-172	33	3	in	in	ADP
esutjss-172	33	4	nigeria	nigeria	PROPN
esutjss-172	33	5	,	,	PUNCT
esutjss-172	33	6	ibrahim	ibrahim	PROPN
esutjss-172	33	7	babangida	babangida	PROPN
esutjss-172	33	8	,	,	PUNCT
esutjss-172	33	9	abacha	abacha	PROPN
esutjss-172	33	10	,	,	PUNCT
esutjss-172	33	11	corruption	corruption	NOUN
esutjss-172	33	12	,	,	PUNCT
esutjss-172	33	13	olusegun	olusegun	NOUN
esutjss-172	33	14	obasanjo	obasanjo	PROPN
esutjss-172	33	15	,	,	PUNCT
esutjss-172	33	16	goodluck	goodluck	PROPN
esutjss-172	33	17	jonathan	jonathan	PROPN
esutjss-172	33	18	,	,	PUNCT
esutjss-172	33	19	muhamadu	muhamadu	ADJ
esutjss-172	33	20	buhari	buhari	X
esutjss-172	33	21	,	,	PUNCT
esutjss-172	33	22	biafra	biafra	PROPN
esutjss-172	33	23	.	.	PUNCT
esutjss-172	34	1	corruption	corruption	NOUN
esutjss-172	34	2	may	may	AUX
esutjss-172	34	3	probably	probably	ADV
esutjss-172	34	4	be	be	AUX
esutjss-172	34	5	the	the	DET
esutjss-172	34	6	oldest	old	ADJ
esutjss-172	34	7	,	,	PUNCT
esutjss-172	34	8	most	most	ADV
esutjss-172	34	9	frequently	frequently	ADV
esutjss-172	34	10	mentioned	mention	VERB
esutjss-172	34	11	of	of	ADP
esutjss-172	34	12	all	all	DET
esutjss-172	34	13	the	the	DET
esutjss-172	34	14	household	household	NOUN
esutjss-172	34	15	names	name	NOUN
esutjss-172	34	16	(	(	PUNCT
esutjss-172	34	17	words	word	NOUN
esutjss-172	34	18	)	)	PUNCT
esutjss-172	34	19	in	in	ADP
esutjss-172	34	20	nigeria	nigeria	PROPN
esutjss-172	34	21	.	.	PUNCT
esutjss-172	35	1	it	it	PRON
esutjss-172	35	2	may	may	AUX
esutjss-172	35	3	frequently	frequently	ADV
esutjss-172	35	4	be	be	AUX
esutjss-172	35	5	connected	connect	VERB
esutjss-172	35	6	to	to	ADP
esutjss-172	35	7	most	most	ADJ
esutjss-172	35	8	of	of	ADP
esutjss-172	35	9	the	the	DET
esutjss-172	35	10	other	other	ADJ
esutjss-172	35	11	household	household	NOUN
esutjss-172	35	12	names	name	NOUN
esutjss-172	35	13	in	in	ADP
esutjss-172	35	14	nigeria	nigeria	PROPN
esutjss-172	35	15	.	.	PUNCT
esutjss-172	36	1	in	in	ADP
esutjss-172	36	2	agreement	agreement	NOUN
esutjss-172	36	3	,	,	PUNCT
esutjss-172	36	4	zubairu	zubairu	NOUN
esutjss-172	36	5	,	,	PUNCT
esutjss-172	36	6	sakariyau	sakariyau	NOUN
esutjss-172	36	7	,	,	PUNCT
esutjss-172	36	8	and	and	CCONJ
esutjss-172	36	9	dauda	dauda	NOUN
esutjss-172	36	10	(	(	PUNCT
esutjss-172	36	11	2011	2011	NUM
esutjss-172	36	12	)	)	PUNCT
esutjss-172	36	13	noted	note	VERB
esutjss-172	36	14	that	that	SCONJ
esutjss-172	36	15	corruption	corruption	NOUN
esutjss-172	36	16	and	and	CCONJ
esutjss-172	36	17	nigeria	nigeria	PROPN
esutjss-172	36	18	are	be	AUX
esutjss-172	36	19	almost	almost	ADV
esutjss-172	36	20	becoming	become	VERB
esutjss-172	36	21	identical	identical	ADJ
esutjss-172	36	22	.	.	PUNCT
esutjss-172	37	1	added	add	VERB
esutjss-172	37	2	that	that	SCONJ
esutjss-172	37	3	corruption	corruption	NOUN
esutjss-172	37	4	exists	exist	VERB
esutjss-172	37	5	at	at	ADP
esutjss-172	37	6	the	the	DET
esutjss-172	37	7	uppermost	uppermost	ADJ
esutjss-172	37	8	level	level	NOUN
esutjss-172	37	9	of	of	ADP
esutjss-172	37	10	authority	authority	NOUN
esutjss-172	37	11	in	in	ADP
esutjss-172	37	12	the	the	DET
esutjss-172	37	13	government	government	NOUN
esutjss-172	37	14	,	,	PUNCT
esutjss-172	37	15	common	common	ADJ
esutjss-172	37	16	civil	civil	ADJ
esutjss-172	37	17	servant	servant	NOUN
esutjss-172	37	18	,	,	PUNCT
esutjss-172	37	19	etc	etc	X
esutjss-172	37	20	.	.	X
esutjss-172	38	1	moreover	moreover	ADV
esutjss-172	38	2	,	,	PUNCT
esutjss-172	38	3	ekpo	ekpo	NOUN
esutjss-172	38	4	,	,	PUNCT
esutjss-172	38	5	chime	chime	NOUN
esutjss-172	38	6	,	,	PUNCT
esutjss-172	38	7	and	and	CCONJ
esutjss-172	38	8	enor	enor	NOUN
esutjss-172	38	9	(	(	PUNCT
esutjss-172	38	10	2016	2016	NUM
esutjss-172	38	11	)	)	PUNCT
esutjss-172	38	12	submitted	submit	VERB
esutjss-172	38	13	that	that	SCONJ
esutjss-172	38	14	nigeria	nigeria	PROPN
esutjss-172	38	15	is	be	AUX
esutjss-172	38	16	known	know	VERB
esutjss-172	38	17	for	for	ADP
esutjss-172	38	18	its	its	PRON
esutjss-172	38	19	economic	economic	ADJ
esutjss-172	38	20	and	and	CCONJ
esutjss-172	38	21	human	human	ADJ
esutjss-172	38	22	potential	potential	NOUN
esutjss-172	38	23	but	but	CCONJ
esutjss-172	38	24	also	also	ADV
esutjss-172	38	25	for	for	ADP
esutjss-172	38	26	colossus	colossus	NOUN
esutjss-172	38	27	corrupt	corrupt	ADJ
esutjss-172	38	28	manifestations	manifestation	NOUN
esutjss-172	38	29	that	that	PRON
esutjss-172	38	30	plague	plague	VERB
esutjss-172	38	31	the	the	DET
esutjss-172	38	32	government	government	NOUN
esutjss-172	38	33	and	and	CCONJ
esutjss-172	38	34	the	the	DET
esutjss-172	38	35	public	public	ADJ
esutjss-172	38	36	sector	sector	NOUN
esutjss-172	38	37	institutions	institution	NOUN
esutjss-172	38	38	.	.	PUNCT
esutjss-172	39	1	the	the	DET
esutjss-172	39	2	consequences	consequence	NOUN
esutjss-172	39	3	of	of	ADP
esutjss-172	39	4	corruption	corruption	NOUN
esutjss-172	39	5	on	on	ADP
esutjss-172	39	6	humanity	humanity	NOUN
esutjss-172	39	7	in	in	ADP
esutjss-172	39	8	general	general	ADJ
esutjss-172	39	9	and	and	CCONJ
esutjss-172	39	10	nigerians	nigerians	PROPN
esutjss-172	39	11	may	may	AUX
esutjss-172	39	12	be	be	AUX
esutjss-172	39	13	explained	explain	VERB
esutjss-172	39	14	in	in	ADP
esutjss-172	39	15	part	part	NOUN
esutjss-172	39	16	.	.	PUNCT
esutjss-172	40	1	unfortunately	unfortunately	ADV
esutjss-172	40	2	,	,	PUNCT
esutjss-172	40	3	several	several	ADJ
esutjss-172	40	4	pensioners	pensioner	NOUN
esutjss-172	40	5	of	of	ADP
esutjss-172	40	6	old	old	ADJ
esutjss-172	40	7	age	age	NOUN
esutjss-172	40	8	,	,	PUNCT
esutjss-172	40	9	many	many	ADJ
esutjss-172	40	10	had	have	AUX
esutjss-172	40	11	been	be	AUX
esutjss-172	40	12	sent	send	VERB
esutjss-172	40	13	to	to	ADP
esutjss-172	40	14	earlier	early	ADJ
esutjss-172	40	15	graves	grave	NOUN
esutjss-172	40	16	by	by	ADP
esutjss-172	40	17	public	public	ADJ
esutjss-172	40	18	servants	servant	NOUN
esutjss-172	40	19	who	who	PRON
esutjss-172	40	20	embezzled	embezzle	VERB
esutjss-172	40	21	their	their	PRON
esutjss-172	40	22	pension	pension	NOUN
esutjss-172	40	23	fund	fund	NOUN
esutjss-172	40	24	.	.	PUNCT
esutjss-172	41	1	also	also	ADV
esutjss-172	41	2	,	,	PUNCT
esutjss-172	41	3	many	many	ADJ
esutjss-172	41	4	had	have	AUX
esutjss-172	41	5	since	since	ADV
esutjss-172	41	6	died	die	VERB
esutjss-172	41	7	and	and	CCONJ
esutjss-172	41	8	are	be	AUX
esutjss-172	41	9	still	still	ADV
esutjss-172	41	10	dying	die	VERB
esutjss-172	41	11	in	in	ADP
esutjss-172	41	12	road	road	NOUN
esutjss-172	41	13	accidents	accident	NOUN
esutjss-172	41	14	due	due	ADJ
esutjss-172	41	15	to	to	ADP
esutjss-172	41	16	bad	bad	ADJ
esutjss-172	41	17	roads	road	NOUN
esutjss-172	41	18	of	of	ADP
esutjss-172	41	19	which	which	PRON
esutjss-172	41	20	funds	fund	NOUN
esutjss-172	41	21	had	have	AUX
esutjss-172	41	22	long	long	ADV
esutjss-172	41	23	been	be	AUX
esutjss-172	41	24	appropriated	appropriate	VERB
esutjss-172	41	25	and	and	CCONJ
esutjss-172	41	26	approved	approve	VERB
esutjss-172	41	27	for	for	ADP
esutjss-172	41	28	their	their	PRON
esutjss-172	41	29	construction	construction	NOUN
esutjss-172	41	30	but	but	CCONJ
esutjss-172	41	31	had	have	AUX
esutjss-172	41	32	since	since	SCONJ
esutjss-172	41	33	entered	enter	VERB
esutjss-172	41	34	private	private	ADJ
esutjss-172	41	35	pockets	pocket	NOUN
esutjss-172	41	36	.	.	PUNCT
esutjss-172	42	1	what	what	PRON
esutjss-172	42	2	of	of	ADP
esutjss-172	42	3	nigerians	nigerians	PROPN
esutjss-172	42	4	,	,	PUNCT
esutjss-172	42	5	who	who	PRON
esutjss-172	42	6	died	die	VERB
esutjss-172	42	7	in	in	ADP
esutjss-172	42	8	public	public	ADJ
esutjss-172	42	9	hospitals	hospital	NOUN
esutjss-172	42	10	due	due	ADP
esutjss-172	42	11	to	to	ADP
esutjss-172	42	12	the	the	DET
esutjss-172	42	13	absence	absence	NOUN
esutjss-172	42	14	of	of	ADP
esutjss-172	42	15	needed	need	VERB
esutjss-172	42	16	facilities	facility	NOUN
esutjss-172	42	17	,	,	PUNCT
esutjss-172	42	18	while	while	SCONJ
esutjss-172	42	19	our	our	PRON
esutjss-172	42	20	leaders	leader	NOUN
esutjss-172	42	21	go	go	VERB
esutjss-172	42	22	abroad	abroad	ADV
esutjss-172	42	23	for	for	ADP
esutjss-172	42	24	treatments	treatment	NOUN
esutjss-172	42	25	?	?	PUNCT
esutjss-172	43	1	sorrowfully	sorrowfully	ADV
esutjss-172	43	2	,	,	PUNCT
esutjss-172	43	3	the	the	DET
esutjss-172	43	4	effect	effect	NOUN
esutjss-172	43	5	of	of	ADP
esutjss-172	43	6	corrupt	corrupt	ADJ
esutjss-172	43	7	practices	practice	NOUN
esutjss-172	43	8	is	be	AUX
esutjss-172	43	9	felt	feel	VERB
esutjss-172	43	10	by	by	ADP
esutjss-172	43	11	all	all	PRON
esutjss-172	43	12	.	.	PUNCT
esutjss-172	44	1	accountants	accountant	NOUN
esutjss-172	44	2	are	be	AUX
esutjss-172	44	3	to	to	PART
esutjss-172	44	4	ensure	ensure	VERB
esutjss-172	44	5	that	that	SCONJ
esutjss-172	44	6	financial	financial	ADJ
esutjss-172	44	7	records	record	NOUN
esutjss-172	44	8	and	and	CCONJ
esutjss-172	44	9	financial	financial	ADJ
esutjss-172	44	10	statements	statement	NOUN
esutjss-172	44	11	are	be	AUX
esutjss-172	44	12	prepared	prepare	VERB
esutjss-172	44	13	,	,	PUNCT
esutjss-172	44	14	show	show	VERB
esutjss-172	44	15	a	a	DET
esutjss-172	44	16	true	true	ADJ
esutjss-172	44	17	and	and	CCONJ
esutjss-172	44	18	fair	fair	ADJ
esutjss-172	44	19	view	view	NOUN
esutjss-172	44	20	,	,	PUNCT
esutjss-172	44	21	and	and	CCONJ
esutjss-172	44	22	are	be	AUX
esutjss-172	44	23	kept	keep	VERB
esutjss-172	44	24	in	in	ADP
esutjss-172	44	25	relation	relation	NOUN
esutjss-172	44	26	to	to	ADP
esutjss-172	44	27	all	all	DET
esutjss-172	44	28	relevant	relevant	ADJ
esutjss-172	44	29	vouchers	voucher	NOUN
esutjss-172	44	30	while	while	SCONJ
esutjss-172	44	31	disclosing	disclose	VERB
esutjss-172	44	32	all	all	DET
esutjss-172	44	33	relevant	relevant	ADJ
esutjss-172	44	34	information	information	NOUN
esutjss-172	44	35	.	.	PUNCT
esutjss-172	45	1	they	they	PRON
esutjss-172	45	2	received	receive	VERB
esutjss-172	45	3	and	and	CCONJ
esutjss-172	45	4	disbursed	disburse	VERB
esutjss-172	45	5	public	public	ADJ
esutjss-172	45	6	funds	fund	NOUN
esutjss-172	45	7	as	as	SCONJ
esutjss-172	45	8	authorized	authorize	VERB
esutjss-172	45	9	.	.	PUNCT
esutjss-172	46	1	nnamani	nnamani	PROPN
esutjss-172	46	2	(	(	PUNCT
esutjss-172	46	3	2010	2010	NUM
esutjss-172	46	4	)	)	PUNCT
esutjss-172	46	5	cited	cite	VERB
esutjss-172	46	6	in	in	ADP
esutjss-172	46	7	amaefule	amaefule	NOUN
esutjss-172	46	8	and	and	CCONJ
esutjss-172	46	9	iheduru	iheduru	PROPN
esutjss-172	46	10	(	(	PUNCT
esutjss-172	46	11	2014	2014	NUM
esutjss-172	46	12	)	)	PUNCT
esutjss-172	46	13	asserted	assert	VERB
esutjss-172	46	14	that	that	SCONJ
esutjss-172	46	15	public	public	ADJ
esutjss-172	46	16	sector	sector	NOUN
esutjss-172	46	17	accounting	accounting	NOUN
esutjss-172	46	18	is	be	AUX
esutjss-172	46	19	concerned	concern	VERB
esutjss-172	46	20	with	with	ADP
esutjss-172	46	21	recording	recording	NOUN
esutjss-172	46	22	,	,	PUNCT
esutjss-172	46	23	analysing	analysing	NOUN
esutjss-172	46	24	,	,	PUNCT
esutjss-172	46	25	classifying	classify	VERB
esutjss-172	46	26	,	,	PUNCT
esutjss-172	46	27	summarising	summarising	NOUN
esutjss-172	46	28	,	,	PUNCT
esutjss-172	46	29	communicating	communicate	VERB
esutjss-172	46	30	,	,	PUNCT
esutjss-172	46	31	and	and	CCONJ
esutjss-172	46	32	interpreting	interpret	VERB
esutjss-172	46	33	monetary	monetary	ADJ
esutjss-172	46	34	information	information	NOUN
esutjss-172	46	35	in	in	ADP
esutjss-172	46	36	relation	relation	NOUN
esutjss-172	46	37	to	to	ADP
esutjss-172	46	38	government	government	NOUN
esutjss-172	46	39	financial	financial	ADJ
esutjss-172	46	40	activities	activity	NOUN
esutjss-172	46	41	in	in	ADP
esutjss-172	46	42	aggregate	aggregate	ADJ
esutjss-172	46	43	and	and	CCONJ
esutjss-172	46	44	in	in	ADP
esutjss-172	46	45	detail	detail	NOUN
esutjss-172	46	46	,	,	PUNCT
esutjss-172	46	47	showing	show	VERB
esutjss-172	46	48	all	all	DET
esutjss-172	46	49	transactions	transaction	NOUN
esutjss-172	46	50	involving	involve	VERB
esutjss-172	46	51	the	the	DET
esutjss-172	46	52	receipts	receipt	NOUN
esutjss-172	46	53	,	,	PUNCT
esutjss-172	46	54	transfer	transfer	NOUN
esutjss-172	46	55	,	,	PUNCT
esutjss-172	46	56	and	and	CCONJ
esutjss-172	46	57	deposit	deposit	NOUN
esutjss-172	46	58	of	of	ADP
esutjss-172	46	59	government	government	NOUN
esutjss-172	46	60	funds	fund	NOUN
esutjss-172	46	61	.	.	PUNCT
esutjss-172	47	1	the	the	DET
esutjss-172	47	2	intention	intention	NOUN
esutjss-172	47	3	is	be	AUX
esutjss-172	47	4	to	to	PART
esutjss-172	47	5	make	make	VERB
esutjss-172	47	6	obvious	obvious	ADJ
esutjss-172	47	7	the	the	DET
esutjss-172	47	8	correctness	correctness	NOUN
esutjss-172	47	9	of	of	ADP
esutjss-172	47	10	transactions	transaction	NOUN
esutjss-172	47	11	and	and	CCONJ
esutjss-172	47	12	their	their	PRON
esutjss-172	47	13	compliance	compliance	NOUN
esutjss-172	47	14	with	with	ADP
esutjss-172	47	15	established	establish	VERB
esutjss-172	47	16	regulations	regulation	NOUN
esutjss-172	47	17	.	.	PUNCT
esutjss-172	48	1	also	also	ADV
esutjss-172	48	2	to	to	PART
esutjss-172	48	3	give	give	VERB
esutjss-172	48	4	verification	verification	NOUN
esutjss-172	48	5	of	of	ADP
esutjss-172	48	6	accountability	accountability	NOUN
esutjss-172	48	7	for	for	ADP
esutjss-172	48	8	the	the	DET
esutjss-172	48	9	stewardship	stewardship	NOUN
esutjss-172	48	10	of	of	ADP
esutjss-172	48	11	government	government	NOUN
esutjss-172	48	12	funds	fund	NOUN
esutjss-172	48	13	and	and	CCONJ
esutjss-172	48	14	to	to	PART
esutjss-172	48	15	make	make	VERB
esutjss-172	48	16	available	available	ADJ
esutjss-172	48	17	helpful	helpful	ADJ
esutjss-172	48	18	information	information	NOUN
esutjss-172	48	19	for	for	ADP
esutjss-172	48	20	the	the	DET
esutjss-172	48	21	good	good	ADJ
esutjss-172	48	22	control	control	NOUN
esutjss-172	48	23	and	and	CCONJ
esutjss-172	48	24	efficient	efficient	ADJ
esutjss-172	48	25	management	management	NOUN
esutjss-172	48	26	of	of	ADP
esutjss-172	48	27	government	government	NOUN
esutjss-172	48	28	business	business	NOUN
esutjss-172	48	29	.	.	PUNCT
esutjss-172	49	1	where	where	SCONJ
esutjss-172	49	2	does	do	AUX
esutjss-172	49	3	corruption	corruption	NOUN
esutjss-172	49	4	begin	begin	VERB
esutjss-172	49	5	?	?	PUNCT
esutjss-172	50	1	to	to	PART
esutjss-172	50	2	respond	respond	VERB
esutjss-172	50	3	to	to	ADP
esutjss-172	50	4	the	the	DET
esutjss-172	50	5	question	question	NOUN
esutjss-172	50	6	,	,	PUNCT
esutjss-172	50	7	mukoro	mukoro	X
esutjss-172	50	8	,	,	PUNCT
esutjss-172	50	9	yamusa	yamusa	NOUN
esutjss-172	50	10	,	,	PUNCT
esutjss-172	50	11	and	and	CCONJ
esutjss-172	50	12	faboyede	faboyede	NOUN
esutjss-172	50	13	(	(	PUNCT
esutjss-172	50	14	2013	2013	NUM
esutjss-172	50	15	)	)	PUNCT
esutjss-172	50	16	asserted	assert	VERB
esutjss-172	50	17	that	that	SCONJ
esutjss-172	50	18	the	the	DET
esutjss-172	50	19	first	first	ADJ
esutjss-172	50	20	and	and	CCONJ
esutjss-172	50	21	most	most	ADV
esutjss-172	50	22	sophisticated	sophisticated	ADJ
esutjss-172	50	23	way	way	NOUN
esutjss-172	50	24	of	of	ADP
esutjss-172	50	25	carrying	carry	VERB
esutjss-172	50	26	out	out	ADP
esutjss-172	50	27	any	any	DET
esutjss-172	50	28	fraudulent	fraudulent	ADJ
esutjss-172	50	29	activities	activity	NOUN
esutjss-172	50	30	in	in	ADP
esutjss-172	50	31	public	public	ADJ
esutjss-172	50	32	and	and	CCONJ
esutjss-172	50	33	private	private	ADJ
esutjss-172	50	34	organizations	organization	NOUN
esutjss-172	50	35	is	be	AUX
esutjss-172	50	36	via	via	ADP
esutjss-172	50	37	accounting	accounting	NOUN
esutjss-172	50	38	and	and	CCONJ
esutjss-172	50	39	financial	financial	ADJ
esutjss-172	50	40	records	record	NOUN
esutjss-172	50	41	.	.	PUNCT
esutjss-172	51	1	john	john	PROPN
esutjss-172	51	2	(	(	PUNCT
esutjss-172	51	3	2013	2013	NUM
esutjss-172	51	4	)	)	PUNCT
esutjss-172	51	5	posited	posit	VERB
esutjss-172	51	6	that	that	SCONJ
esutjss-172	51	7	a	a	DET
esutjss-172	51	8	key	key	ADJ
esutjss-172	51	9	motive	motive	NOUN
esutjss-172	51	10	for	for	ADP
esutjss-172	51	11	keeping	keep	VERB
esutjss-172	51	12	transactions	transaction	NOUN
esutjss-172	51	13	secret	secret	ADJ
esutjss-172	51	14	is	be	AUX
esutjss-172	51	15	to	to	PART
esutjss-172	51	16	conceal	conceal	VERB
esutjss-172	51	17	179	179	NUM
esutjss-172	51	18	corrupt	corrupt	ADJ
esutjss-172	51	19	practices	practice	NOUN
esutjss-172	51	20	.	.	PUNCT
esutjss-172	52	1	it	it	PRON
esutjss-172	52	2	was	be	AUX
esutjss-172	52	3	a	a	DET
esutjss-172	52	4	recognized	recognize	VERB
esutjss-172	52	5	truth	truth	NOUN
esutjss-172	52	6	that	that	SCONJ
esutjss-172	52	7	the	the	DET
esutjss-172	52	8	management	management	NOUN
esutjss-172	52	9	of	of	ADP
esutjss-172	52	10	enron	enron	PROPN
esutjss-172	52	11	,	,	PUNCT
esutjss-172	52	12	the	the	DET
esutjss-172	52	13	well	well	ADV
esutjss-172	52	14	-	-	PUNCT
esutjss-172	52	15	known	know	VERB
esutjss-172	52	16	energy	energy	NOUN
esutjss-172	52	17	company	company	NOUN
esutjss-172	52	18	in	in	ADP
esutjss-172	52	19	the	the	DET
esutjss-172	52	20	usa	usa	PROPN
esutjss-172	52	21	was	be	AUX
esutjss-172	52	22	defrauded	defraud	VERB
esutjss-172	52	23	by	by	ADP
esutjss-172	52	24	the	the	DET
esutjss-172	52	25	top	top	ADJ
esutjss-172	52	26	management	management	NOUN
esutjss-172	52	27	using	use	VERB
esutjss-172	52	28	creative	creative	ADJ
esutjss-172	52	29	accounting	accounting	NOUN
esutjss-172	52	30	,	,	PUNCT
esutjss-172	52	31	making	make	VERB
esutjss-172	52	32	the	the	DET
esutjss-172	52	33	company	company	NOUN
esutjss-172	52	34	’s	’s	PART
esutjss-172	52	35	performance	performance	NOUN
esutjss-172	52	36	appears	appear	VERB
esutjss-172	52	37	very	very	ADV
esutjss-172	52	38	promising	promising	ADJ
esutjss-172	52	39	.	.	PUNCT
esutjss-172	53	1	worrisome	worrisome	ADJ
esutjss-172	53	2	is	be	AUX
esutjss-172	53	3	to	to	ADP
esutjss-172	53	4	what	what	DET
esutjss-172	53	5	extent	extent	NOUN
esutjss-172	53	6	can	can	AUX
esutjss-172	53	7	corrupt	corrupt	ADJ
esutjss-172	53	8	acts	act	NOUN
esutjss-172	53	9	be	be	AUX
esutjss-172	53	10	traced	trace	VERB
esutjss-172	53	11	from	from	ADP
esutjss-172	53	12	accounting	accounting	NOUN
esutjss-172	53	13	records	record	NOUN
esutjss-172	53	14	.	.	PUNCT
esutjss-172	54	1	also	also	ADV
esutjss-172	54	2	,	,	PUNCT
esutjss-172	54	3	of	of	ADP
esutjss-172	54	4	concern	concern	NOUN
esutjss-172	54	5	is	be	AUX
esutjss-172	54	6	whether	whether	SCONJ
esutjss-172	54	7	accountants	accountant	NOUN
esutjss-172	54	8	have	have	AUX
esutjss-172	54	9	been	be	AUX
esutjss-172	54	10	effective	effective	ADJ
esutjss-172	54	11	in	in	ADP
esutjss-172	54	12	the	the	DET
esutjss-172	54	13	war	war	NOUN
esutjss-172	54	14	against	against	ADP
esutjss-172	54	15	corruption	corruption	NOUN
esutjss-172	54	16	in	in	ADP
esutjss-172	54	17	the	the	DET
esutjss-172	54	18	public	public	ADJ
esutjss-172	54	19	sector	sector	NOUN
esutjss-172	54	20	of	of	ADP
esutjss-172	54	21	nigeria	nigeria	PROPN
esutjss-172	54	22	in	in	ADP
esutjss-172	54	23	their	their	PRON
esutjss-172	54	24	domain	domain	NOUN
esutjss-172	54	25	and	and	CCONJ
esutjss-172	54	26	within	within	ADP
esutjss-172	54	27	their	their	PRON
esutjss-172	54	28	framework	framework	NOUN
esutjss-172	54	29	of	of	ADP
esutjss-172	54	30	operational	operational	ADJ
esutjss-172	54	31	duty	duty	NOUN
esutjss-172	54	32	(	(	PUNCT
esutjss-172	54	33	mukoro	mukoro	ADJ
esutjss-172	54	34	,	,	PUNCT
esutjss-172	54	35	yamusa	yamusa	NOUN
esutjss-172	54	36	&	&	CCONJ
esutjss-172	54	37	faboyede	faboyede	PROPN
esutjss-172	54	38	,	,	PUNCT
esutjss-172	54	39	2013	2013	NUM
esutjss-172	54	40	)	)	PUNCT
esutjss-172	54	41	.	.	PUNCT
esutjss-172	55	1	akinpelu	akinpelu	NOUN
esutjss-172	55	2	,	,	PUNCT
esutjss-172	55	3	ogunseye	ogunseye	NOUN
esutjss-172	55	4	,	,	PUNCT
esutjss-172	55	5	bada	bada	PROPN
esutjss-172	55	6	,	,	PUNCT
esutjss-172	55	7	and	and	CCONJ
esutjss-172	55	8	agbeyangi	agbeyangi	PROPN
esutjss-172	55	9	(	(	PUNCT
esutjss-172	55	10	2013	2013	NUM
esutjss-172	55	11	)	)	PUNCT
esutjss-172	55	12	agreed	agree	VERB
esutjss-172	55	13	that	that	SCONJ
esutjss-172	55	14	the	the	DET
esutjss-172	55	15	maximum	maximum	ADJ
esutjss-172	55	16	index	index	NOUN
esutjss-172	55	17	point	point	NOUN
esutjss-172	55	18	the	the	DET
esutjss-172	55	19	country	country	NOUN
esutjss-172	55	20	has	have	AUX
esutjss-172	55	21	ever	ever	ADV
esutjss-172	55	22	had	have	VERB
esutjss-172	55	23	is	be	AUX
esutjss-172	55	24	2.7	2.7	NUM
esutjss-172	55	25	out	out	ADP
esutjss-172	55	26	of	of	ADP
esutjss-172	55	27	10	10	NUM
esutjss-172	55	28	points	point	NOUN
esutjss-172	55	29	which	which	PRON
esutjss-172	55	30	means	mean	VERB
esutjss-172	55	31	that	that	SCONJ
esutjss-172	55	32	for	for	ADP
esutjss-172	55	33	the	the	DET
esutjss-172	55	34	past	past	ADJ
esutjss-172	55	35	sixteen	sixteen	NUM
esutjss-172	55	36	years	year	NOUN
esutjss-172	55	37	when	when	SCONJ
esutjss-172	55	38	the	the	DET
esutjss-172	55	39	nation	nation	NOUN
esutjss-172	55	40	had	have	AUX
esutjss-172	55	41	been	be	AUX
esutjss-172	55	42	appearing	appear	VERB
esutjss-172	55	43	in	in	ADP
esutjss-172	55	44	the	the	DET
esutjss-172	55	45	roll	roll	NOUN
esutjss-172	55	46	call	call	NOUN
esutjss-172	55	47	,	,	PUNCT
esutjss-172	55	48	she	she	PRON
esutjss-172	55	49	had	have	AUX
esutjss-172	55	50	always	always	ADV
esutjss-172	55	51	been	be	AUX
esutjss-172	55	52	among	among	ADP
esutjss-172	55	53	the	the	DET
esutjss-172	55	54	worst	bad	ADJ
esutjss-172	55	55	rated	rate	VERB
esutjss-172	55	56	corrupt	corrupt	ADJ
esutjss-172	55	57	nations	nation	NOUN
esutjss-172	55	58	in	in	ADP
esutjss-172	55	59	the	the	DET
esutjss-172	55	60	world	world	NOUN
esutjss-172	55	61	.	.	PUNCT
esutjss-172	56	1	however	however	ADV
esutjss-172	56	2	,	,	PUNCT
esutjss-172	56	3	amaefule	amaefule	NOUN
esutjss-172	56	4	and	and	CCONJ
esutjss-172	56	5	iheduru	iheduru	PROPN
esutjss-172	56	6	(	(	PUNCT
esutjss-172	56	7	2014	2014	NUM
esutjss-172	56	8	)	)	PUNCT
esutjss-172	56	9	study	study	NOUN
esutjss-172	56	10	contained	contain	VERB
esutjss-172	56	11	nigeria	nigeria	PROPN
esutjss-172	56	12	’s	’s	PART
esutjss-172	56	13	global	global	ADJ
esutjss-172	56	14	corruption	corruption	NOUN
esutjss-172	56	15	position	position	NOUN
esutjss-172	56	16	in	in	ADP
esutjss-172	56	17	2013	2013	NUM
esutjss-172	56	18	.	.	PUNCT
esutjss-172	57	1	the	the	DET
esutjss-172	57	2	world	world	NOUN
esutjss-172	57	3	corruption	corruption	NOUN
esutjss-172	57	4	index	index	NOUN
esutjss-172	57	5	shows	show	VERB
esutjss-172	57	6	that	that	SCONJ
esutjss-172	57	7	nigeria	nigeria	PROPN
esutjss-172	57	8	’s	’s	PART
esutjss-172	57	9	position	position	NOUN
esutjss-172	57	10	in	in	ADP
esutjss-172	57	11	corruption	corruption	NOUN
esutjss-172	57	12	matters	matter	NOUN
esutjss-172	57	13	was	be	AUX
esutjss-172	57	14	144th	144th	NOUN
esutjss-172	57	15	of	of	ADP
esutjss-172	57	16	177	177	NUM
esutjss-172	57	17	nations	nation	NOUN
esutjss-172	57	18	studied	study	VERB
esutjss-172	57	19	.	.	PUNCT
esutjss-172	58	1	similarly	similarly	ADV
esutjss-172	58	2	,	,	PUNCT
esutjss-172	58	3	in	in	ADP
esutjss-172	58	4	2017	2017	NUM
esutjss-172	58	5	,	,	PUNCT
esutjss-172	58	6	cpi	cpi	PROPN
esutjss-172	58	7	shows	show	VERB
esutjss-172	58	8	that	that	SCONJ
esutjss-172	58	9	nigeria	nigeria	PROPN
esutjss-172	58	10	’s	’s	PART
esutjss-172	58	11	position	position	NOUN
esutjss-172	58	12	in	in	ADP
esutjss-172	58	13	corruption	corruption	NOUN
esutjss-172	58	14	matters	matter	NOUN
esutjss-172	58	15	was	be	AUX
esutjss-172	58	16	148th	148th	ADJ
esutjss-172	58	17	in	in	ADP
esutjss-172	58	18	180	180	NUM
esutjss-172	58	19	nations	nation	NOUN
esutjss-172	58	20	studied	study	VERB
esutjss-172	58	21	(	(	PUNCT
esutjss-172	58	22	ti	ti	NOUN
esutjss-172	58	23	,	,	PUNCT
esutjss-172	58	24	2018	2018	NUM
esutjss-172	58	25	)	)	PUNCT
esutjss-172	58	26	.	.	PUNCT
esutjss-172	59	1	in	in	ADP
esutjss-172	59	2	2012	2012	NUM
esutjss-172	59	3	,	,	PUNCT
esutjss-172	59	4	nigeria	nigeria	PROPN
esutjss-172	59	5	was	be	AUX
esutjss-172	59	6	among	among	ADP
esutjss-172	59	7	the	the	DET
esutjss-172	59	8	ten	ten	NUM
esutjss-172	59	9	most	most	ADV
esutjss-172	59	10	corrupt	corrupt	ADJ
esutjss-172	59	11	nations	nation	NOUN
esutjss-172	59	12	in	in	ADP
esutjss-172	59	13	the	the	DET
esutjss-172	59	14	world	world	NOUN
esutjss-172	59	15	(	(	PUNCT
esutjss-172	59	16	obayelu	obayelu	ADJ
esutjss-172	59	17	,	,	PUNCT
esutjss-172	59	18	2007	2007	NUM
esutjss-172	59	19	)	)	PUNCT
esutjss-172	59	20	.	.	PUNCT
esutjss-172	60	1	unfortunately	unfortunately	ADV
esutjss-172	60	2	,	,	PUNCT
esutjss-172	60	3	the	the	DET
esutjss-172	60	4	country	country	NOUN
esutjss-172	60	5	in	in	ADP
esutjss-172	60	6	the	the	DET
esutjss-172	60	7	past	past	ADJ
esutjss-172	60	8	decades	decade	NOUN
esutjss-172	60	9	had	have	AUX
esutjss-172	60	10	maintained	maintain	VERB
esutjss-172	60	11	and	and	CCONJ
esutjss-172	60	12	remained	remain	VERB
esutjss-172	60	13	within	within	ADP
esutjss-172	60	14	the	the	DET
esutjss-172	60	15	top	top	ADJ
esutjss-172	60	16	ten	ten	NUM
esutjss-172	60	17	positions	position	NOUN
esutjss-172	60	18	among	among	ADP
esutjss-172	60	19	the	the	DET
esutjss-172	60	20	league	league	NOUN
esutjss-172	60	21	of	of	ADP
esutjss-172	60	22	most	most	ADJ
esutjss-172	60	23	corrupt	corrupt	ADJ
esutjss-172	60	24	nations	nation	NOUN
esutjss-172	60	25	by	by	ADP
esutjss-172	60	26	transparency	transparency	NOUN
esutjss-172	60	27	international	international	ADJ
esutjss-172	60	28	and	and	CCONJ
esutjss-172	60	29	other	other	ADJ
esutjss-172	60	30	global	global	ADJ
esutjss-172	60	31	watchdog	watchdog	NOUN
esutjss-172	60	32	organizations	organization	NOUN
esutjss-172	60	33	(	(	PUNCT
esutjss-172	60	34	ekpo	ekpo	NOUN
esutjss-172	60	35	,	,	PUNCT
esutjss-172	60	36	chime	chime	NOUN
esutjss-172	60	37	&	&	CCONJ
esutjss-172	60	38	enor	enor	NOUN
esutjss-172	60	39	,	,	PUNCT
esutjss-172	60	40	2016	2016	NUM
esutjss-172	60	41	)	)	PUNCT
esutjss-172	60	42	.	.	PUNCT
esutjss-172	61	1	in	in	ADP
esutjss-172	61	2	“	"	PUNCT
esutjss-172	61	3	achieving	achieve	VERB
esutjss-172	61	4	accountability	accountability	NOUN
esutjss-172	61	5	in	in	ADP
esutjss-172	61	6	the	the	DET
esutjss-172	61	7	nigerian	nigerian	ADJ
esutjss-172	61	8	public	public	ADJ
esutjss-172	61	9	sector	sector	NOUN
esutjss-172	61	10	,	,	PUNCT
esutjss-172	61	11	a	a	DET
esutjss-172	61	12	new	new	ADJ
esutjss-172	61	13	mindset	mindset	NOUN
esutjss-172	61	14	solution	solution	NOUN
esutjss-172	61	15	”	"	PUNCT
esutjss-172	61	16	zubairu	zubairu	NOUN
esutjss-172	61	17	,	,	PUNCT
esutjss-172	61	18	sakariyau	sakariyau	NOUN
esutjss-172	61	19	,	,	PUNCT
esutjss-172	61	20	and	and	CCONJ
esutjss-172	61	21	dauda	dauda	NOUN
esutjss-172	61	22	(	(	PUNCT
esutjss-172	61	23	2011	2011	NUM
esutjss-172	61	24	)	)	PUNCT
esutjss-172	61	25	noted	note	VERB
esutjss-172	61	26	the	the	DET
esutjss-172	61	27	words	word	NOUN
esutjss-172	61	28	of	of	ADP
esutjss-172	61	29	collin	collin	PROPN
esutjss-172	61	30	powell	powell	PROPN
esutjss-172	61	31	,	,	PUNCT
esutjss-172	61	32	who	who	PRON
esutjss-172	61	33	lamented	lament	VERB
esutjss-172	61	34	that	that	SCONJ
esutjss-172	61	35	“	"	PUNCT
esutjss-172	61	36	nigeria	nigeria	PROPN
esutjss-172	61	37	is	be	AUX
esutjss-172	61	38	a	a	DET
esutjss-172	61	39	colony	colony	NOUN
esutjss-172	61	40	of	of	ADP
esutjss-172	61	41	fraudsters	fraudster	NOUN
esutjss-172	61	42	.	.	PUNCT
esutjss-172	61	43	”	"	PUNCT
esutjss-172	62	1	it	it	PRON
esutjss-172	62	2	is	be	AUX
esutjss-172	62	3	considering	consider	VERB
esutjss-172	62	4	the	the	DET
esutjss-172	62	5	above	above	ADJ
esutjss-172	62	6	highlights	highlight	NOUN
esutjss-172	62	7	that	that	SCONJ
esutjss-172	62	8	the	the	DET
esutjss-172	62	9	study	study	NOUN
esutjss-172	62	10	,	,	PUNCT
esutjss-172	62	11	therefore	therefore	ADV
esutjss-172	62	12	,	,	PUNCT
esutjss-172	62	13	seeks	seek	VERB
esutjss-172	62	14	to	to	PART
esutjss-172	62	15	establish	establish	VERB
esutjss-172	62	16	the	the	DET
esutjss-172	62	17	effectiveness	effectiveness	NOUN
esutjss-172	62	18	or	or	CCONJ
esutjss-172	62	19	otherwise	otherwise	ADV
esutjss-172	62	20	of	of	ADP
esutjss-172	62	21	the	the	DET
esutjss-172	62	22	accountants	accountant	NOUN
esutjss-172	62	23	,	,	PUNCT
esutjss-172	62	24	as	as	SCONJ
esutjss-172	62	25	it	it	PRON
esutjss-172	62	26	appraised	appraise	VERB
esutjss-172	62	27	the	the	DET
esutjss-172	62	28	effectiveness	effectiveness	NOUN
esutjss-172	62	29	of	of	ADP
esutjss-172	62	30	accountants	accountant	NOUN
esutjss-172	62	31	in	in	ADP
esutjss-172	62	32	the	the	DET
esutjss-172	62	33	nigerian	nigerian	ADJ
esutjss-172	62	34	public	public	ADJ
esutjss-172	62	35	sector	sector	NOUN
esutjss-172	62	36	.	.	PUNCT
esutjss-172	63	1	little	little	ADJ
esutjss-172	63	2	or	or	CCONJ
esutjss-172	63	3	no	no	PRON
esutjss-172	63	4	attention	attention	NOUN
esutjss-172	63	5	has	have	AUX
esutjss-172	63	6	been	be	AUX
esutjss-172	63	7	paid	pay	VERB
esutjss-172	63	8	to	to	ADP
esutjss-172	63	9	the	the	DET
esutjss-172	63	10	effectiveness	effectiveness	NOUN
esutjss-172	63	11	of	of	ADP
esutjss-172	63	12	the	the	DET
esutjss-172	63	13	accountant	accountant	NOUN
esutjss-172	63	14	comparatively	comparatively	ADV
esutjss-172	63	15	in	in	ADP
esutjss-172	63	16	aiding	aid	VERB
esutjss-172	63	17	the	the	DET
esutjss-172	63	18	war	war	NOUN
esutjss-172	63	19	against	against	ADP
esutjss-172	63	20	corruption	corruption	NOUN
esutjss-172	63	21	in	in	ADP
esutjss-172	63	22	the	the	DET
esutjss-172	63	23	public	public	ADJ
esutjss-172	63	24	sector	sector	NOUN
esutjss-172	63	25	of	of	ADP
esutjss-172	63	26	nigeria	nigeria	PROPN
esutjss-172	63	27	within	within	ADP
esutjss-172	63	28	his	his	PRON
esutjss-172	63	29	scope	scope	NOUN
esutjss-172	63	30	of	of	ADP
esutjss-172	63	31	duty	duty	NOUN
esutjss-172	63	32	.	.	PUNCT
esutjss-172	64	1	a	a	DET
esutjss-172	64	2	partly	partly	ADV
esutjss-172	64	3	related	relate	VERB
esutjss-172	64	4	attempt	attempt	NOUN
esutjss-172	64	5	in	in	ADP
esutjss-172	64	6	this	this	DET
esutjss-172	64	7	regard	regard	NOUN
esutjss-172	64	8	was	be	AUX
esutjss-172	64	9	the	the	DET
esutjss-172	64	10	study	study	NOUN
esutjss-172	64	11	conducted	conduct	VERB
esutjss-172	64	12	by	by	ADP
esutjss-172	64	13	uchehara	uchehara	NOUN
esutjss-172	64	14	and	and	CCONJ
esutjss-172	64	15	ogbonna	ogbonna	NOUN
esutjss-172	64	16	(	(	PUNCT
esutjss-172	64	17	2015	2015	NUM
esutjss-172	64	18	)	)	PUNCT
esutjss-172	64	19	.	.	PUNCT
esutjss-172	65	1	however	however	ADV
esutjss-172	65	2	,	,	PUNCT
esutjss-172	65	3	their	their	PRON
esutjss-172	65	4	study	study	NOUN
esutjss-172	65	5	was	be	AUX
esutjss-172	65	6	focused	focus	VERB
esutjss-172	65	7	on	on	ADP
esutjss-172	65	8	the	the	DET
esutjss-172	65	9	private	private	ADJ
esutjss-172	65	10	sector	sector	NOUN
esutjss-172	65	11	.	.	PUNCT
esutjss-172	66	1	thus	thus	ADV
esutjss-172	66	2	,	,	PUNCT
esutjss-172	66	3	there	there	PRON
esutjss-172	66	4	is	be	VERB
esutjss-172	66	5	an	an	DET
esutjss-172	66	6	obvious	obvious	ADJ
esutjss-172	66	7	research	research	NOUN
esutjss-172	66	8	gap	gap	NOUN
esutjss-172	66	9	around	around	ADP
esutjss-172	66	10	the	the	DET
esutjss-172	66	11	effectiveness	effectiveness	NOUN
esutjss-172	66	12	of	of	ADP
esutjss-172	66	13	accountants	accountant	NOUN
esutjss-172	66	14	in	in	ADP
esutjss-172	66	15	combating	combat	VERB
esutjss-172	66	16	corruption	corruption	NOUN
esutjss-172	66	17	in	in	ADP
esutjss-172	66	18	the	the	DET
esutjss-172	66	19	public	public	ADJ
esutjss-172	66	20	sector	sector	NOUN
esutjss-172	66	21	.	.	PUNCT
esutjss-172	67	1	this	this	DET
esutjss-172	67	2	study	study	NOUN
esutjss-172	67	3	thus	thus	ADV
esutjss-172	67	4	intends	intend	VERB
esutjss-172	67	5	to	to	PART
esutjss-172	67	6	bridge	bridge	VERB
esutjss-172	67	7	this	this	DET
esutjss-172	67	8	gap	gap	NOUN
esutjss-172	67	9	.	.	PUNCT
esutjss-172	68	1	also	also	ADV
esutjss-172	68	2	,	,	PUNCT
esutjss-172	68	3	this	this	DET
esutjss-172	68	4	study	study	NOUN
esutjss-172	68	5	covers	cover	VERB
esutjss-172	68	6	a	a	DET
esutjss-172	68	7	larger	large	ADJ
esutjss-172	68	8	scope	scope	NOUN
esutjss-172	68	9	than	than	ADP
esutjss-172	68	10	any	any	DET
esutjss-172	68	11	other	other	ADJ
esutjss-172	68	12	previous	previous	ADJ
esutjss-172	68	13	work	work	NOUN
esutjss-172	68	14	.	.	PUNCT
esutjss-172	69	1	ejededawe	ejededawe	PROPN
esutjss-172	69	2	(	(	PUNCT
esutjss-172	69	3	2014	2014	NUM
esutjss-172	69	4	)	)	PUNCT
esutjss-172	69	5	from	from	ADP
esutjss-172	69	6	his	his	PRON
esutjss-172	69	7	study	study	NOUN
esutjss-172	69	8	discovered	discover	VERB
esutjss-172	69	9	that	that	SCONJ
esutjss-172	69	10	a	a	DET
esutjss-172	69	11	significant	significant	ADJ
esutjss-172	69	12	relationship	relationship	NOUN
esutjss-172	69	13	exists	exist	VERB
esutjss-172	69	14	between	between	ADP
esutjss-172	69	15	accounting	accounting	NOUN
esutjss-172	69	16	procedures	procedure	NOUN
esutjss-172	69	17	in	in	ADP
esutjss-172	69	18	enhancing	enhance	VERB
esutjss-172	69	19	the	the	DET
esutjss-172	69	20	performance	performance	NOUN
esutjss-172	69	21	,	,	PUNCT
esutjss-172	69	22	accuracy	accuracy	NOUN
esutjss-172	69	23	,	,	PUNCT
esutjss-172	69	24	and	and	CCONJ
esutjss-172	69	25	reliability	reliability	NOUN
esutjss-172	69	26	of	of	ADP
esutjss-172	69	27	accounting	accounting	NOUN
esutjss-172	69	28	records	record	NOUN
esutjss-172	69	29	in	in	ADP
esutjss-172	69	30	the	the	DET
esutjss-172	69	31	oil	oil	NOUN
esutjss-172	69	32	industry	industry	NOUN
esutjss-172	69	33	.	.	PUNCT
esutjss-172	70	1	olukowade	olukowade	VERB
esutjss-172	70	2	and	and	CCONJ
esutjss-172	70	3	ogodor	ogodor	NOUN
esutjss-172	70	4	(	(	PUNCT
esutjss-172	70	5	2015	2015	NUM
esutjss-172	70	6	)	)	PUNCT
esutjss-172	70	7	discovered	discover	VERB
esutjss-172	70	8	from	from	ADP
esutjss-172	70	9	their	their	PRON
esutjss-172	70	10	study	study	NOUN
esutjss-172	70	11	that	that	SCONJ
esutjss-172	70	12	internal	internal	ADJ
esutjss-172	70	13	control	control	NOUN
esutjss-172	70	14	and	and	CCONJ
esutjss-172	70	15	accounting	accounting	NOUN
esutjss-172	70	16	standards	standard	NOUN
esutjss-172	70	17	have	have	VERB
esutjss-172	70	18	a	a	DET
esutjss-172	70	19	considerable	considerable	ADJ
esutjss-172	70	20	negative	negative	ADJ
esutjss-172	70	21	relationship	relationship	NOUN
esutjss-172	70	22	and	and	CCONJ
esutjss-172	70	23	effect	effect	NOUN
esutjss-172	70	24	on	on	ADP
esutjss-172	70	25	corruption	corruption	NOUN
esutjss-172	70	26	control	control	NOUN
esutjss-172	70	27	in	in	ADP
esutjss-172	70	28	the	the	DET
esutjss-172	70	29	nigerian	nigerian	ADJ
esutjss-172	70	30	public	public	ADJ
esutjss-172	70	31	sector	sector	NOUN
esutjss-172	70	32	.	.	PUNCT
esutjss-172	71	1	meanwhile	meanwhile	ADV
esutjss-172	71	2	,	,	PUNCT
esutjss-172	71	3	popoola	popoola	PROPN
esutjss-172	71	4	,	,	PUNCT
esutjss-172	71	5	che	che	NOUN
esutjss-172	71	6	-	-	NOUN
esutjss-172	71	7	ahmad	ahmad	ADJ
esutjss-172	71	8	,	,	PUNCT
esutjss-172	71	9	samsudin	samsudin	NOUN
esutjss-172	71	10	,	,	PUNCT
esutjss-172	71	11	salleh	salleh	NOUN
esutjss-172	71	12	,	,	PUNCT
esutjss-172	71	13	and	and	CCONJ
esutjss-172	71	14	babatunde	babatunde	PROPN
esutjss-172	71	15	’s	’s	PART
esutjss-172	71	16	(	(	PUNCT
esutjss-172	71	17	2016	2016	NUM
esutjss-172	71	18	)	)	PUNCT
esutjss-172	71	19	study	study	NOUN
esutjss-172	71	20	revealed	reveal	VERB
esutjss-172	71	21	that	that	SCONJ
esutjss-172	71	22	significant	significant	ADJ
esutjss-172	71	23	positive	positive	ADJ
esutjss-172	71	24	relationship	relationship	NOUN
esutjss-172	71	25	between	between	ADP
esutjss-172	71	26	skill	skill	NOUN
esutjss-172	71	27	and	and	CCONJ
esutjss-172	71	28	knowledge	knowledge	NOUN
esutjss-172	71	29	of	of	ADP
esutjss-172	71	30	fraud	fraud	NOUN
esutjss-172	71	31	risk	risk	NOUN
esutjss-172	71	32	assessment	assessment	NOUN
esutjss-172	71	33	.	.	PUNCT
esutjss-172	72	1	furthermore	furthermore	ADV
esutjss-172	72	2	,	,	PUNCT
esutjss-172	72	3	okpala	okpala	VERB
esutjss-172	72	4	’s	’s	PART
esutjss-172	72	5	(	(	PUNCT
esutjss-172	72	6	2012	2012	NUM
esutjss-172	72	7	)	)	PUNCT
esutjss-172	72	8	findings	finding	NOUN
esutjss-172	72	9	revealed	reveal	VERB
esutjss-172	72	10	that	that	SCONJ
esutjss-172	72	11	there	there	PRON
esutjss-172	72	12	is	be	VERB
esutjss-172	72	13	a	a	DET
esutjss-172	72	14	poor	poor	ADJ
esutjss-172	72	15	level	level	NOUN
esutjss-172	72	16	of	of	ADP
esutjss-172	72	17	accountability	accountability	NOUN
esutjss-172	72	18	in	in	ADP
esutjss-172	72	19	nigeria	nigeria	PROPN
esutjss-172	72	20	owing	owe	VERB
esutjss-172	72	21	to	to	ADP
esutjss-172	72	22	very	very	ADV
esutjss-172	72	23	poor	poor	ADJ
esutjss-172	72	24	accounting	accounting	NOUN
esutjss-172	72	25	infrastructure	infrastructure	NOUN
esutjss-172	72	26	,	,	PUNCT
esutjss-172	72	27	weak	weak	ADJ
esutjss-172	72	28	regulatory	regulatory	ADJ
esutjss-172	72	29	structure	structure	NOUN
esutjss-172	72	30	,	,	PUNCT
esutjss-172	72	31	and	and	CCONJ
esutjss-172	72	32	attitude	attitude	NOUN
esutjss-172	72	33	of	of	ADP
esutjss-172	72	34	a	a	DET
esutjss-172	72	35	public	public	ADJ
esutjss-172	72	36	servant	servant	NOUN
esutjss-172	72	37	.	.	PUNCT
esutjss-172	73	1	furthermore	furthermore	ADV
esutjss-172	73	2	,	,	PUNCT
esutjss-172	73	3	acho	acho	PROPN
esutjss-172	73	4	and	and	CCONJ
esutjss-172	73	5	abuh	abuh	NOUN
esutjss-172	73	6	(	(	PUNCT
esutjss-172	73	7	2016	2016	NUM
esutjss-172	73	8	)	)	PUNCT
esutjss-172	73	9	findings	finding	NOUN
esutjss-172	73	10	revealed	reveal	VERB
esutjss-172	73	11	that	that	SCONJ
esutjss-172	73	12	allocations	allocation	NOUN
esutjss-172	73	13	of	of	ADP
esutjss-172	73	14	resources	resource	NOUN
esutjss-172	73	15	to	to	ADP
esutjss-172	73	16	the	the	DET
esutjss-172	73	17	public	public	ADJ
esutjss-172	73	18	sector	sector	NOUN
esutjss-172	73	19	were	be	AUX
esutjss-172	73	20	not	not	PART
esutjss-172	73	21	prudently	prudently	ADV
esutjss-172	73	22	used	use	VERB
esutjss-172	73	23	for	for	ADP
esutjss-172	73	24	the	the	DET
esutjss-172	73	25	intention	intention	NOUN
esutjss-172	73	26	for	for	ADP
esutjss-172	73	27	which	which	PRON
esutjss-172	73	28	it	it	PRON
esutjss-172	73	29	was	be	AUX
esutjss-172	73	30	intended	intend	VERB
esutjss-172	73	31	.	.	PUNCT
esutjss-172	74	1	in	in	ADP
esutjss-172	74	2	addition	addition	NOUN
esutjss-172	74	3	,	,	PUNCT
esutjss-172	74	4	corruption	corruption	NOUN
esutjss-172	74	5	in	in	ADP
esutjss-172	74	6	the	the	DET
esutjss-172	74	7	public	public	ADJ
esutjss-172	74	8	sector	sector	NOUN
esutjss-172	74	9	has	have	VERB
esutjss-172	74	10	a	a	DET
esutjss-172	74	11	significant	significant	ADJ
esutjss-172	74	12	consequence	consequence	NOUN
esutjss-172	74	13	on	on	ADP
esutjss-172	74	14	the	the	DET
esutjss-172	74	15	extent	extent	NOUN
esutjss-172	74	16	of	of	ADP
esutjss-172	74	17	disclosures	disclosure	NOUN
esutjss-172	74	18	.	.	PUNCT
esutjss-172	75	1	similarly	similarly	ADV
esutjss-172	75	2	,	,	PUNCT
esutjss-172	75	3	omodero	omodero	NOUN
esutjss-172	75	4	and	and	CCONJ
esutjss-172	75	5	okafor	okafor	PROPN
esutjss-172	75	6	(	(	PUNCT
esutjss-172	75	7	2016	2016	NUM
esutjss-172	75	8	)	)	PUNCT
esutjss-172	75	9	study	study	NOUN
esutjss-172	75	10	revealed	reveal	VERB
esutjss-172	75	11	that	that	SCONJ
esutjss-172	75	12	the	the	DET
esutjss-172	75	13	extent	extent	NOUN
esutjss-172	75	14	of	of	ADP
esutjss-172	75	15	accountability	accountability	NOUN
esutjss-172	75	16	is	be	AUX
esutjss-172	75	17	very	very	ADV
esutjss-172	75	18	pitiable	pitiable	ADJ
esutjss-172	75	19	in	in	ADP
esutjss-172	75	20	the	the	DET
esutjss-172	75	21	nigerian	nigerian	ADJ
esutjss-172	75	22	180	180	NUM
esutjss-172	75	23	public	public	ADJ
esutjss-172	75	24	sector	sector	NOUN
esutjss-172	75	25	.	.	PUNCT
esutjss-172	76	1	recently	recently	ADV
esutjss-172	76	2	,	,	PUNCT
esutjss-172	76	3	adedeji	adedeji	NOUN
esutjss-172	76	4	,	,	PUNCT
esutjss-172	76	5	soyinka	soyinka	NOUN
esutjss-172	76	6	,	,	PUNCT
esutjss-172	76	7	and	and	CCONJ
esutjss-172	76	8	sunday	sunday	PROPN
esutjss-172	76	9	(	(	PUNCT
esutjss-172	76	10	2018	2018	NUM
esutjss-172	76	11	)	)	PUNCT
esutjss-172	76	12	found	find	VERB
esutjss-172	76	13	that	that	SCONJ
esutjss-172	76	14	accounting	accounting	NOUN
esutjss-172	76	15	control	control	NOUN
esutjss-172	76	16	measures	measure	NOUN
esutjss-172	76	17	established	establish	VERB
esutjss-172	76	18	by	by	ADP
esutjss-172	76	19	the	the	DET
esutjss-172	76	20	accountant	accountant	NOUN
esutjss-172	76	21	in	in	ADP
esutjss-172	76	22	the	the	DET
esutjss-172	76	23	nigerian	nigerian	ADJ
esutjss-172	76	24	public	public	ADJ
esutjss-172	76	25	sector	sector	NOUN
esutjss-172	76	26	are	be	AUX
esutjss-172	76	27	adequate	adequate	ADJ
esutjss-172	76	28	in	in	ADP
esutjss-172	76	29	content	content	NOUN
esutjss-172	76	30	and	and	CCONJ
esutjss-172	76	31	scope	scope	NOUN
esutjss-172	76	32	to	to	PART
esutjss-172	76	33	control	control	VERB
esutjss-172	76	34	corruption	corruption	NOUN
esutjss-172	76	35	in	in	ADP
esutjss-172	76	36	the	the	DET
esutjss-172	76	37	public	public	ADJ
esutjss-172	76	38	sector	sector	NOUN
esutjss-172	76	39	of	of	ADP
esutjss-172	76	40	nigeria	nigeria	PROPN
esutjss-172	76	41	.	.	PUNCT
esutjss-172	77	1	uchehara	uchehara	NOUN
esutjss-172	77	2	and	and	CCONJ
esutjss-172	77	3	ogbonna	ogbonna	NOUN
esutjss-172	77	4	(	(	PUNCT
esutjss-172	77	5	2015	2015	NUM
esutjss-172	77	6	)	)	PUNCT
esutjss-172	77	7	findings	finding	NOUN
esutjss-172	77	8	revealed	reveal	VERB
esutjss-172	77	9	that	that	SCONJ
esutjss-172	77	10	the	the	DET
esutjss-172	77	11	business	business	NOUN
esutjss-172	77	12	community	community	NOUN
esutjss-172	77	13	does	do	AUX
esutjss-172	77	14	not	not	PART
esutjss-172	77	15	allow	allow	VERB
esutjss-172	77	16	accountants	accountant	NOUN
esutjss-172	77	17	’	’	PART
esutjss-172	77	18	independence	independence	NOUN
esutjss-172	77	19	and	and	CCONJ
esutjss-172	77	20	that	that	SCONJ
esutjss-172	77	21	accountants	accountant	NOUN
esutjss-172	77	22	are	be	AUX
esutjss-172	77	23	party	party	NOUN
esutjss-172	77	24	to	to	ADP
esutjss-172	77	25	fraudulent	fraudulent	ADJ
esutjss-172	77	26	disclosures	disclosure	NOUN
esutjss-172	77	27	in	in	ADP
esutjss-172	77	28	the	the	DET
esutjss-172	77	29	financial	financial	ADJ
esutjss-172	77	30	statements	statement	NOUN
esutjss-172	77	31	.	.	PUNCT
esutjss-172	78	1	in	in	ADP
esutjss-172	78	2	the	the	DET
esutjss-172	78	3	same	same	ADJ
esutjss-172	78	4	vein	vein	NOUN
esutjss-172	78	5	,	,	PUNCT
esutjss-172	78	6	lawal	lawal	NOUN
esutjss-172	78	7	(	(	PUNCT
esutjss-172	78	8	2007	2007	NUM
esutjss-172	78	9	)	)	PUNCT
esutjss-172	78	10	observed	observe	VERB
esutjss-172	78	11	that	that	SCONJ
esutjss-172	78	12	corruption	corruption	NOUN
esutjss-172	78	13	is	be	AUX
esutjss-172	78	14	more	more	ADJ
esutjss-172	78	15	in	in	ADP
esutjss-172	78	16	nations	nation	NOUN
esutjss-172	78	17	where	where	SCONJ
esutjss-172	78	18	established	establish	VERB
esutjss-172	78	19	institutions	institution	NOUN
esutjss-172	78	20	are	be	AUX
esutjss-172	78	21	weak	weak	ADJ
esutjss-172	78	22	.	.	PUNCT
esutjss-172	79	1	the	the	DET
esutjss-172	79	2	study	study	NOUN
esutjss-172	79	3	by	by	ADP
esutjss-172	79	4	omodero	omodero	NOUN
esutjss-172	79	5	and	and	CCONJ
esutjss-172	79	6	okafor	okafor	PROPN
esutjss-172	79	7	(	(	PUNCT
esutjss-172	79	8	2016	2016	NUM
esutjss-172	79	9	)	)	PUNCT
esutjss-172	79	10	revealed	reveal	VERB
esutjss-172	79	11	that	that	SCONJ
esutjss-172	79	12	the	the	DET
esutjss-172	79	13	extent	extent	NOUN
esutjss-172	79	14	of	of	ADP
esutjss-172	79	15	accountability	accountability	NOUN
esutjss-172	79	16	is	be	AUX
esutjss-172	79	17	very	very	ADV
esutjss-172	79	18	pitiable	pitiable	ADJ
esutjss-172	79	19	in	in	ADP
esutjss-172	79	20	the	the	DET
esutjss-172	79	21	nigerian	nigerian	ADJ
esutjss-172	79	22	public	public	ADJ
esutjss-172	79	23	sector	sector	NOUN
esutjss-172	79	24	because	because	SCONJ
esutjss-172	79	25	the	the	DET
esutjss-172	79	26	qualities	quality	NOUN
esutjss-172	79	27	of	of	ADP
esutjss-172	79	28	accessibility	accessibility	NOUN
esutjss-172	79	29	,	,	PUNCT
esutjss-172	79	30	comprehensiveness	comprehensiveness	NOUN
esutjss-172	79	31	,	,	PUNCT
esutjss-172	79	32	reliability	reliability	NOUN
esutjss-172	79	33	,	,	PUNCT
esutjss-172	79	34	relevance	relevance	NOUN
esutjss-172	79	35	,	,	PUNCT
esutjss-172	79	36	and	and	CCONJ
esutjss-172	79	37	timely	timely	ADJ
esutjss-172	79	38	disclosure	disclosure	NOUN
esutjss-172	79	39	of	of	ADP
esutjss-172	79	40	financial	financial	ADJ
esutjss-172	79	41	information	information	NOUN
esutjss-172	79	42	,	,	PUNCT
esutjss-172	79	43	about	about	ADP
esutjss-172	79	44	government	government	NOUN
esutjss-172	79	45	operations	operation	NOUN
esutjss-172	79	46	are	be	AUX
esutjss-172	79	47	unavailable	unavailable	ADJ
esutjss-172	79	48	or	or	CCONJ
esutjss-172	79	49	partly	partly	ADV
esutjss-172	79	50	available	available	ADJ
esutjss-172	79	51	for	for	SCONJ
esutjss-172	79	52	nigerians	nigerians	PROPN
esutjss-172	79	53	to	to	PART
esutjss-172	79	54	evaluate	evaluate	VERB
esutjss-172	79	55	the	the	DET
esutjss-172	79	56	effectiveness	effectiveness	NOUN
esutjss-172	79	57	of	of	ADP
esutjss-172	79	58	government	government	NOUN
esutjss-172	79	59	officers	officer	NOUN
esutjss-172	79	60	typically	typically	ADV
esutjss-172	79	61	the	the	DET
esutjss-172	79	62	political	political	ADJ
esutjss-172	79	63	class	class	NOUN
esutjss-172	79	64	.	.	PUNCT
esutjss-172	80	1	financial	financial	ADJ
esutjss-172	80	2	corruption	corruption	NOUN
esutjss-172	80	3	ofoeze	ofoeze	NOUN
esutjss-172	80	4	(	(	PUNCT
esutjss-172	80	5	2004	2004	NUM
esutjss-172	80	6	)	)	PUNCT
esutjss-172	80	7	pointed	point	VERB
esutjss-172	80	8	out	out	ADP
esutjss-172	80	9	that	that	SCONJ
esutjss-172	80	10	akin	akin	ADJ
esutjss-172	80	11	to	to	ADP
esutjss-172	80	12	most	most	ADJ
esutjss-172	80	13	concepts	concept	NOUN
esutjss-172	80	14	in	in	ADP
esutjss-172	80	15	social	social	ADJ
esutjss-172	80	16	science	science	NOUN
esutjss-172	80	17	,	,	PUNCT
esutjss-172	80	18	corruption	corruption	NOUN
esutjss-172	80	19	has	have	VERB
esutjss-172	80	20	no	no	DET
esutjss-172	80	21	one	one	NOUN
esutjss-172	80	22	all	all	ADV
esutjss-172	80	23	-	-	PUNCT
esutjss-172	80	24	encompassing	encompass	VERB
esutjss-172	80	25	,	,	PUNCT
esutjss-172	80	26	satisfying	satisfy	VERB
esutjss-172	80	27	meaning	meaning	NOUN
esutjss-172	80	28	.	.	PUNCT
esutjss-172	81	1	speaking	speak	VERB
esutjss-172	81	2	generally	generally	ADV
esutjss-172	81	3	,	,	PUNCT
esutjss-172	81	4	corruption	corruption	NOUN
esutjss-172	81	5	is	be	AUX
esutjss-172	81	6	a	a	DET
esutjss-172	81	7	terminology	terminology	NOUN
esutjss-172	81	8	used	use	VERB
esutjss-172	81	9	to	to	PART
esutjss-172	81	10	describe	describe	VERB
esutjss-172	81	11	conducts	conduct	NOUN
esutjss-172	81	12	and	and	CCONJ
esutjss-172	81	13	practices	practice	NOUN
esutjss-172	81	14	that	that	PRON
esutjss-172	81	15	are	be	AUX
esutjss-172	81	16	considered	consider	VERB
esutjss-172	81	17	immoral	immoral	ADJ
esutjss-172	81	18	,	,	PUNCT
esutjss-172	81	19	for	for	ADP
esutjss-172	81	20	example	example	NOUN
esutjss-172	81	21	,	,	PUNCT
esutjss-172	81	22	fraud	fraud	NOUN
esutjss-172	81	23	,	,	PUNCT
esutjss-172	81	24	bribery	bribery	NOUN
esutjss-172	81	25	,	,	PUNCT
esutjss-172	81	26	shoplifting	shoplifting	NOUN
esutjss-172	81	27	,	,	PUNCT
esutjss-172	81	28	lying	lie	VERB
esutjss-172	81	29	under	under	ADP
esutjss-172	81	30	oath	oath	NOUN
esutjss-172	81	31	,	,	PUNCT
esutjss-172	81	32	lying	lying	NOUN
esutjss-172	81	33	,	,	PUNCT
esutjss-172	81	34	dishonesty	dishonesty	NOUN
esutjss-172	81	35	,	,	PUNCT
esutjss-172	81	36	indiscipline	indiscipline	NOUN
esutjss-172	81	37	,	,	PUNCT
esutjss-172	81	38	and	and	CCONJ
esutjss-172	81	39	sexual	sexual	ADJ
esutjss-172	81	40	immorality	immorality	NOUN
esutjss-172	81	41	or	or	CCONJ
esutjss-172	81	42	perversion	perversion	NOUN
esutjss-172	81	43	.	.	PUNCT
esutjss-172	82	1	corrupt	corrupt	ADJ
esutjss-172	82	2	practices	practice	NOUN
esutjss-172	82	3	also	also	ADV
esutjss-172	82	4	include	include	VERB
esutjss-172	82	5	economic	economic	ADJ
esutjss-172	82	6	and	and	CCONJ
esutjss-172	82	7	financial	financial	ADJ
esutjss-172	82	8	crimes	crime	NOUN
esutjss-172	82	9	,	,	PUNCT
esutjss-172	82	10	nepotism	nepotism	NOUN
esutjss-172	82	11	,	,	PUNCT
esutjss-172	82	12	favoritism	favoritism	NOUN
esutjss-172	82	13	,	,	PUNCT
esutjss-172	82	14	or	or	CCONJ
esutjss-172	82	15	discrimination	discrimination	NOUN
esutjss-172	82	16	in	in	ADP
esutjss-172	82	17	decision	decision	NOUN
esutjss-172	82	18	-	-	PUNCT
esutjss-172	82	19	making	making	NOUN
esutjss-172	82	20	or	or	CCONJ
esutjss-172	82	21	allocation	allocation	NOUN
esutjss-172	82	22	of	of	ADP
esutjss-172	82	23	resources	resource	NOUN
esutjss-172	82	24	.	.	PUNCT
esutjss-172	83	1	corruption	corruption	NOUN
esutjss-172	83	2	represents	represent	VERB
esutjss-172	83	3	deterioration	deterioration	NOUN
esutjss-172	83	4	from	from	ADP
esutjss-172	83	5	the	the	DET
esutjss-172	83	6	right	right	ADJ
esutjss-172	83	7	standards	standard	NOUN
esutjss-172	83	8	,	,	PUNCT
esutjss-172	83	9	that	that	ADV
esutjss-172	83	10	is	is	ADV
esutjss-172	83	11	,	,	PUNCT
esutjss-172	83	12	an	an	DET
esutjss-172	83	13	anti	anti	ADJ
esutjss-172	83	14	-	-	ADJ
esutjss-172	83	15	social	social	ADJ
esutjss-172	83	16	behavior	behavior	NOUN
esutjss-172	83	17	(	(	PUNCT
esutjss-172	83	18	okojie	okojie	PROPN
esutjss-172	83	19	&	&	CCONJ
esutjss-172	83	20	momoh	momoh	ADJ
esutjss-172	83	21	,	,	PUNCT
esutjss-172	83	22	2005	2005	NUM
esutjss-172	83	23	)	)	PUNCT
esutjss-172	83	24	.	.	PUNCT
esutjss-172	84	1	brooks	brooks	PROPN
esutjss-172	84	2	(	(	PUNCT
esutjss-172	84	3	1910	1910	NUM
esutjss-172	84	4	)	)	PUNCT
esutjss-172	84	5	sees	see	VERB
esutjss-172	84	6	corruption	corruption	NOUN
esutjss-172	84	7	as	as	ADP
esutjss-172	84	8	the	the	DET
esutjss-172	84	9	intentional	intentional	ADJ
esutjss-172	84	10	misconduct	misconduct	NOUN
esutjss-172	84	11	or	or	CCONJ
esutjss-172	84	12	abandonment	abandonment	NOUN
esutjss-172	84	13	of	of	ADP
esutjss-172	84	14	a	a	DET
esutjss-172	84	15	recognized	recognize	VERB
esutjss-172	84	16	responsibility	responsibility	NOUN
esutjss-172	84	17	or	or	CCONJ
esutjss-172	84	18	the	the	DET
esutjss-172	84	19	unwarranted	unwarranted	ADJ
esutjss-172	84	20	exercise	exercise	NOUN
esutjss-172	84	21	of	of	ADP
esutjss-172	84	22	power	power	NOUN
esutjss-172	84	23	,	,	PUNCT
esutjss-172	84	24	with	with	ADP
esutjss-172	84	25	the	the	DET
esutjss-172	84	26	intention	intention	NOUN
esutjss-172	84	27	of	of	ADP
esutjss-172	84	28	gaining	gain	VERB
esutjss-172	84	29	some	some	DET
esutjss-172	84	30	benefit	benefit	NOUN
esutjss-172	84	31	directly	directly	ADV
esutjss-172	84	32	personal	personal	ADJ
esutjss-172	84	33	.	.	PUNCT
esutjss-172	85	1	while	while	SCONJ
esutjss-172	85	2	senturia	senturia	PROPN
esutjss-172	85	3	(	(	PUNCT
esutjss-172	85	4	1931	1931	NUM
esutjss-172	85	5	)	)	PUNCT
esutjss-172	85	6	sees	see	VERB
esutjss-172	85	7	corruption	corruption	NOUN
esutjss-172	85	8	as	as	ADP
esutjss-172	85	9	the	the	DET
esutjss-172	85	10	exploitation	exploitation	NOUN
esutjss-172	85	11	of	of	ADP
esutjss-172	85	12	public	public	ADJ
esutjss-172	85	13	power	power	NOUN
esutjss-172	85	14	for	for	ADP
esutjss-172	85	15	personal	personal	ADJ
esutjss-172	85	16	benefit	benefit	NOUN
esutjss-172	85	17	.	.	PUNCT
esutjss-172	86	1	taylor	taylor	PROPN
esutjss-172	86	2	(	(	PUNCT
esutjss-172	86	3	2010	2010	NUM
esutjss-172	86	4	)	)	PUNCT
esutjss-172	86	5	noted	note	VERB
esutjss-172	86	6	that	that	SCONJ
esutjss-172	86	7	financial	financial	ADJ
esutjss-172	86	8	corruption	corruption	NOUN
esutjss-172	86	9	involves	involve	VERB
esutjss-172	86	10	fraud	fraud	NOUN
esutjss-172	86	11	and	and	CCONJ
esutjss-172	86	12	embezzlement	embezzlement	NOUN
esutjss-172	86	13	;	;	PUNCT
esutjss-172	86	14	etc	etc	X
esutjss-172	86	15	.	.	X
esutjss-172	86	16	fraud	fraud	NOUN
esutjss-172	86	17	involves	involve	VERB
esutjss-172	86	18	some	some	DET
esutjss-172	86	19	forms	form	NOUN
esutjss-172	86	20	of	of	ADP
esutjss-172	86	21	trickery	trickery	NOUN
esutjss-172	86	22	,	,	PUNCT
esutjss-172	86	23	swindling	swindling	NOUN
esutjss-172	86	24	,	,	PUNCT
esutjss-172	86	25	and	and	CCONJ
esutjss-172	86	26	deceit	deceit	NOUN
esutjss-172	86	27	counterfeiting	counterfeiting	NOUN
esutjss-172	86	28	,	,	PUNCT
esutjss-172	86	29	forgery	forgery	NOUN
esutjss-172	86	30	.	.	PUNCT
esutjss-172	87	1	fraud	fraud	NOUN
esutjss-172	87	2	is	be	AUX
esutjss-172	87	3	a	a	DET
esutjss-172	87	4	wrongful	wrongful	ADJ
esutjss-172	87	5	or	or	CCONJ
esutjss-172	87	6	criminal	criminal	ADJ
esutjss-172	87	7	dishonesty	dishonesty	NOUN
esutjss-172	87	8	intended	intend	VERB
esutjss-172	87	9	to	to	PART
esutjss-172	87	10	result	result	VERB
esutjss-172	87	11	in	in	ADP
esutjss-172	87	12	financial	financial	ADJ
esutjss-172	87	13	or	or	CCONJ
esutjss-172	87	14	personal	personal	ADJ
esutjss-172	87	15	benefit	benefit	NOUN
esutjss-172	87	16	.	.	PUNCT
esutjss-172	88	1	in	in	ADP
esutjss-172	88	2	the	the	DET
esutjss-172	88	3	broadest	broad	ADJ
esutjss-172	88	4	sense	sense	NOUN
esutjss-172	88	5	,	,	PUNCT
esutjss-172	88	6	fraud	fraud	NOUN
esutjss-172	88	7	can	can	AUX
esutjss-172	88	8	encompass	encompass	VERB
esutjss-172	88	9	any	any	DET
esutjss-172	88	10	crime	crime	NOUN
esutjss-172	88	11	for	for	ADP
esutjss-172	88	12	gain	gain	NOUN
esutjss-172	88	13	that	that	PRON
esutjss-172	88	14	uses	use	VERB
esutjss-172	88	15	deception	deception	NOUN
esutjss-172	88	16	as	as	ADP
esutjss-172	88	17	its	its	PRON
esutjss-172	88	18	principal	principal	NOUN
esutjss-172	88	19	modus	modus	X
esutjss-172	88	20	operand	operand	NOUN
esutjss-172	88	21	(	(	PUNCT
esutjss-172	88	22	adetula	adetula	PROPN
esutjss-172	88	23	&	&	CCONJ
esutjss-172	88	24	amupitan	amupitan	ADJ
esutjss-172	88	25	,	,	PUNCT
esutjss-172	88	26	2018	2018	NUM
esutjss-172	88	27	)	)	PUNCT
esutjss-172	88	28	.	.	PUNCT
esutjss-172	89	1	embezzlement	embezzlement	NOUN
esutjss-172	89	2	:	:	PUNCT
esutjss-172	89	3	this	this	PRON
esutjss-172	89	4	is	be	AUX
esutjss-172	89	5	the	the	DET
esutjss-172	89	6	theft	theft	NOUN
esutjss-172	89	7	of	of	ADP
esutjss-172	89	8	public	public	ADJ
esutjss-172	89	9	resources	resource	NOUN
esutjss-172	89	10	by	by	ADP
esutjss-172	89	11	public	public	ADJ
esutjss-172	89	12	officials	official	NOUN
esutjss-172	89	13	.	.	PUNCT
esutjss-172	90	1	the	the	DET
esutjss-172	90	2	context	context	NOUN
esutjss-172	90	3	of	of	ADP
esutjss-172	90	4	corruption	corruption	NOUN
esutjss-172	90	5	and	and	CCONJ
esutjss-172	90	6	nigeria	nigeria	PROPN
esutjss-172	90	7	corruption	corruption	NOUN
esutjss-172	90	8	is	be	AUX
esutjss-172	90	9	a	a	DET
esutjss-172	90	10	repeated	repeat	VERB
esutjss-172	90	11	factor	factor	NOUN
esutjss-172	90	12	in	in	ADP
esutjss-172	90	13	nigeria	nigeria	PROPN
esutjss-172	90	14	.	.	PUNCT
esutjss-172	91	1	particularly	particularly	ADV
esutjss-172	91	2	the	the	DET
esutjss-172	91	3	public	public	ADJ
esutjss-172	91	4	sector	sector	NOUN
esutjss-172	91	5	,	,	PUNCT
esutjss-172	91	6	and	and	CCONJ
esutjss-172	91	7	has	have	AUX
esutjss-172	91	8	largely	largely	ADV
esutjss-172	91	9	contributed	contribute	VERB
esutjss-172	91	10	in	in	ADP
esutjss-172	91	11	no	no	DET
esutjss-172	91	12	small	small	ADJ
esutjss-172	91	13	measure	measure	NOUN
esutjss-172	91	14	to	to	ADP
esutjss-172	91	15	the	the	DET
esutjss-172	91	16	underdevelopment	underdevelopment	NOUN
esutjss-172	91	17	of	of	ADP
esutjss-172	91	18	nigeria	nigeria	PROPN
esutjss-172	91	19	.	.	PUNCT
esutjss-172	92	1	all	all	PRON
esutjss-172	92	2	and	and	CCONJ
esutjss-172	92	3	sundry	sundry	ADJ
esutjss-172	92	4	in	in	ADP
esutjss-172	92	5	the	the	DET
esutjss-172	92	6	nation	nation	NOUN
esutjss-172	92	7	view	view	VERB
esutjss-172	92	8	the	the	DET
esutjss-172	92	9	position	position	NOUN
esutjss-172	93	1	he	he	PRON
esutjss-172	93	2	/	/	PUNCT
esutjss-172	94	1	she	she	PRON
esutjss-172	94	2	is	be	AUX
esutjss-172	94	3	occupying	occupy	VERB
esutjss-172	94	4	as	as	ADP
esutjss-172	94	5	a	a	DET
esutjss-172	94	6	means	means	NOUN
esutjss-172	94	7	to	to	PART
esutjss-172	94	8	accumulate	accumulate	VERB
esutjss-172	94	9	riches	rich	NOUN
esutjss-172	94	10	thus	thus	ADV
esutjss-172	94	11	making	make	VERB
esutjss-172	94	12	them	they	PRON
esutjss-172	94	13	put	put	VERB
esutjss-172	94	14	their	their	PRON
esutjss-172	94	15	private	private	ADJ
esutjss-172	94	16	and	and	CCONJ
esutjss-172	94	17	self	self	NOUN
esutjss-172	94	18	-	-	PUNCT
esutjss-172	94	19	seeking	seek	VERB
esutjss-172	94	20	interest	interest	NOUN
esutjss-172	94	21	first	first	ADV
esutjss-172	94	22	before	before	ADP
esutjss-172	94	23	the	the	DET
esutjss-172	94	24	interest	interest	NOUN
esutjss-172	94	25	of	of	ADP
esutjss-172	94	26	the	the	DET
esutjss-172	94	27	people	people	NOUN
esutjss-172	94	28	(	(	PUNCT
esutjss-172	94	29	uwak	uwak	PROPN
esutjss-172	94	30	&	&	CCONJ
esutjss-172	94	31	udofia	udofia	PROPN
esutjss-172	94	32	,	,	PUNCT
esutjss-172	94	33	2016	2016	NUM
esutjss-172	94	34	)	)	PUNCT
esutjss-172	94	35	.	.	PUNCT
esutjss-172	95	1	notwithstanding	notwithstanding	ADV
esutjss-172	95	2	,	,	PUNCT
esutjss-172	95	3	ugwuoke	ugwuoke	NOUN
esutjss-172	95	4	(	(	PUNCT
esutjss-172	95	5	2005	2005	NUM
esutjss-172	95	6	)	)	PUNCT
esutjss-172	95	7	firmly	firmly	ADV
esutjss-172	95	8	believed	believe	VERB
esutjss-172	95	9	that	that	SCONJ
esutjss-172	95	10	most	most	ADJ
esutjss-172	95	11	nigeria	nigeria	PROPN
esutjss-172	95	12	craves	crave	VERB
esutjss-172	95	13	to	to	PART
esutjss-172	95	14	become	become	VERB
esutjss-172	95	15	rich	rich	ADJ
esutjss-172	95	16	without	without	ADP
esutjss-172	95	17	working	work	VERB
esutjss-172	95	18	for	for	ADP
esutjss-172	95	19	it	it	PRON
esutjss-172	95	20	.	.	PUNCT
esutjss-172	96	1	uma	uma	PROPN
esutjss-172	96	2	and	and	CCONJ
esutjss-172	96	3	eboh	eboh	PROPN
esutjss-172	96	4	(	(	PUNCT
esutjss-172	96	5	2013	2013	NUM
esutjss-172	96	6	)	)	PUNCT
esutjss-172	96	7	maintained	maintain	VERB
esutjss-172	96	8	that	that	PRON
esutjss-172	96	9	corruption	corruption	NOUN
esutjss-172	96	10	in	in	ADP
esutjss-172	96	11	nigeria	nigeria	PROPN
esutjss-172	96	12	is	be	AUX
esutjss-172	96	13	contagious	contagious	ADJ
esutjss-172	96	14	.	.	PUNCT
esutjss-172	97	1	importantly	importantly	ADV
esutjss-172	97	2	,	,	PUNCT
esutjss-172	97	3	simon	simon	PROPN
esutjss-172	97	4	(	(	PUNCT
esutjss-172	97	5	61	61	NUM
esutjss-172	97	6	-	-	SYM
esutjss-172	97	7	65	65	NUM
esutjss-172	97	8	ad	ad	NOUN
esutjss-172	97	9	)	)	PUNCT
esutjss-172	97	10	speaking	speak	VERB
esutjss-172	97	11	on	on	ADP
esutjss-172	97	12	corruption	corruption	NOUN
esutjss-172	97	13	noted	note	VERB
esutjss-172	97	14	that	that	SCONJ
esutjss-172	97	15	“	"	PUNCT
esutjss-172	97	16	but	but	CCONJ
esutjss-172	97	17	these	these	PRON
esutjss-172	97	18	as	as	ADP
esutjss-172	97	19	natural	natural	ADJ
esutjss-172	97	20	brute	brute	ADJ
esutjss-172	97	21	beasts	beast	NOUN
esutjss-172	97	22	,	,	PUNCT
esutjss-172	97	23	made	make	VERB
esutjss-172	97	24	to	to	PART
esutjss-172	97	25	be	be	AUX
esutjss-172	97	26	taken	take	VERB
esutjss-172	97	27	and	and	CCONJ
esutjss-172	97	28	destroyed	destroy	VERB
esutjss-172	97	29	,	,	PUNCT
esutjss-172	97	30	speak	speak	VERB
esutjss-172	97	31	evil	evil	NOUN
esutjss-172	97	32	of	of	ADP
esutjss-172	97	33	the	the	DET
esutjss-172	97	34	things	thing	NOUN
esutjss-172	97	35	that	that	PRON
esutjss-172	97	36	they	they	PRON
esutjss-172	97	37	understand	understand	VERB
esutjss-172	97	38	not	not	PART
esutjss-172	97	39	;	;	PUNCT
esutjss-172	97	40	and	and	CCONJ
esutjss-172	97	41	shall	shall	AUX
esutjss-172	97	42	utterly	utterly	ADV
esutjss-172	97	43	perish	perish	VERB
esutjss-172	97	44	in	in	ADP
esutjss-172	97	45	their	their	PRON
esutjss-172	97	46	own	own	ADJ
esutjss-172	97	47	corruption	corruption	NOUN
esutjss-172	97	48	.	.	PUNCT
esutjss-172	98	1	while	while	SCONJ
esutjss-172	98	2	they	they	PRON
esutjss-172	98	3	promise	promise	VERB
esutjss-172	98	4	them	they	PRON
esutjss-172	98	5	181	181	NUM
esutjss-172	98	6	liberty	liberty	NOUN
esutjss-172	98	7	,	,	PUNCT
esutjss-172	98	8	they	they	PRON
esutjss-172	98	9	are	be	AUX
esutjss-172	98	10	the	the	DET
esutjss-172	98	11	servants	servant	NOUN
esutjss-172	98	12	of	of	ADP
esutjss-172	98	13	corruption	corruption	NOUN
esutjss-172	98	14	,	,	PUNCT
esutjss-172	98	15	for	for	ADP
esutjss-172	98	16	of	of	ADP
esutjss-172	98	17	whom	whom	PRON
esutjss-172	98	18	a	a	DET
esutjss-172	98	19	man	man	NOUN
esutjss-172	98	20	is	be	AUX
esutjss-172	98	21	overcome	overcome	VERB
esutjss-172	98	22	,	,	PUNCT
esutjss-172	98	23	of	of	ADP
esutjss-172	98	24	the	the	DET
esutjss-172	98	25	same	same	ADJ
esutjss-172	98	26	is	be	AUX
esutjss-172	98	27	he	he	PRON
esutjss-172	98	28	brought	bring	VERB
esutjss-172	98	29	into	into	ADP
esutjss-172	98	30	bondage	bondage	NOUN
esutjss-172	98	31	”	"	PUNCT
esutjss-172	98	32	(	(	PUNCT
esutjss-172	98	33	p.	p.	NOUN
esutjss-172	98	34	477	477	NUM
esutjss-172	98	35	)	)	PUNCT
esutjss-172	98	36	.	.	PUNCT
esutjss-172	99	1	furthermore	furthermore	ADV
esutjss-172	99	2	,	,	PUNCT
esutjss-172	99	3	the	the	DET
esutjss-172	99	4	united	united	PROPN
esutjss-172	99	5	nations	nations	PROPN
esutjss-172	99	6	office	office	NOUN
esutjss-172	99	7	on	on	ADP
esutjss-172	99	8	drugs	drug	NOUN
esutjss-172	99	9	and	and	CCONJ
esutjss-172	99	10	crime	crime	NOUN
esutjss-172	99	11	(	(	PUNCT
esutjss-172	99	12	2007	2007	NUM
esutjss-172	99	13	)	)	PUNCT
esutjss-172	99	14	in	in	ADP
esutjss-172	99	15	hoffmann	hoffmann	PROPN
esutjss-172	99	16	and	and	CCONJ
esutjss-172	99	17	patel	patel	PROPN
esutjss-172	99	18	(	(	PUNCT
esutjss-172	99	19	2017	2017	NUM
esutjss-172	99	20	)	)	PUNCT
esutjss-172	99	21	lamented	lament	VERB
esutjss-172	99	22	that	that	SCONJ
esutjss-172	99	23	approximately	approximately	ADV
esutjss-172	99	24	about	about	ADV
esutjss-172	99	25	$	$	SYM
esutjss-172	99	26	400	400	NUM
esutjss-172	99	27	billion	billion	NUM
esutjss-172	99	28	were	be	AUX
esutjss-172	99	29	missing	miss	VERB
esutjss-172	99	30	from	from	ADP
esutjss-172	99	31	the	the	DET
esutjss-172	99	32	public	public	ADJ
esutjss-172	99	33	accounts	account	NOUN
esutjss-172	99	34	between	between	ADP
esutjss-172	99	35	1960	1960	NUM
esutjss-172	99	36	and	and	CCONJ
esutjss-172	99	37	1999	1999	NUM
esutjss-172	99	38	in	in	ADP
esutjss-172	99	39	nigeria	nigeria	PROPN
esutjss-172	99	40	.	.	PUNCT
esutjss-172	100	1	assessing	assess	VERB
esutjss-172	100	2	a	a	DET
esutjss-172	100	3	different	different	ADJ
esutjss-172	100	4	period	period	NOUN
esutjss-172	100	5	,	,	PUNCT
esutjss-172	100	6	global	global	ADJ
esutjss-172	100	7	financial	financial	ADJ
esutjss-172	100	8	integrity	integrity	NOUN
esutjss-172	100	9	(	(	PUNCT
esutjss-172	100	10	2017	2017	NUM
esutjss-172	100	11	)	)	PUNCT
esutjss-172	100	12	also	also	ADV
esutjss-172	100	13	lamented	lament	VERB
esutjss-172	100	14	that	that	SCONJ
esutjss-172	100	15	from	from	ADP
esutjss-172	100	16	2005	2005	NUM
esutjss-172	100	17	-	-	SYM
esutjss-172	100	18	2014	2014	NUM
esutjss-172	100	19	,	,	PUNCT
esutjss-172	100	20	about	about	ADP
esutjss-172	100	21	$	$	SYM
esutjss-172	100	22	182b	182b	NUM
esutjss-172	100	23	was	be	AUX
esutjss-172	100	24	missing	miss	VERB
esutjss-172	100	25	via	via	ADP
esutjss-172	100	26	illegitimate	illegitimate	ADJ
esutjss-172	100	27	monetary	monetary	ADJ
esutjss-172	100	28	movement	movement	NOUN
esutjss-172	100	29	out	out	ADP
esutjss-172	100	30	of	of	ADP
esutjss-172	100	31	nigeria	nigeria	PROPN
esutjss-172	100	32	.	.	PUNCT
esutjss-172	101	1	however	however	ADV
esutjss-172	101	2	,	,	PUNCT
esutjss-172	101	3	this	this	DET
esutjss-172	101	4	sum	sum	NOUN
esutjss-172	101	5	represents	represent	VERB
esutjss-172	101	6	fifteen	fifteen	NUM
esutjss-172	101	7	percent	percent	NOUN
esutjss-172	101	8	of	of	ADP
esutjss-172	101	9	the	the	DET
esutjss-172	101	10	whole	whole	ADJ
esutjss-172	101	11	sum	sum	NOUN
esutjss-172	101	12	of	of	ADP
esutjss-172	101	13	nigeria	nigeria	PROPN
esutjss-172	101	14	’s	’s	PART
esutjss-172	101	15	business	business	NOUN
esutjss-172	101	16	transactions	transaction	NOUN
esutjss-172	101	17	from	from	ADP
esutjss-172	101	18	2005–2014	2005–2014	NUM
esutjss-172	101	19	.	.	PUNCT
esutjss-172	102	1	this	this	PRON
esutjss-172	102	2	was	be	AUX
esutjss-172	102	3	$	$	SYM
esutjss-172	102	4	1.21	1.21	NUM
esutjss-172	102	5	trillion	trillion	NUM
esutjss-172	102	6	(	(	PUNCT
esutjss-172	102	7	global	global	ADJ
esutjss-172	102	8	financial	financial	ADJ
esutjss-172	102	9	integrity	integrity	NOUN
esutjss-172	102	10	,	,	PUNCT
esutjss-172	102	11	2017	2017	NUM
esutjss-172	102	12	)	)	PUNCT
esutjss-172	102	13	.	.	PUNCT
esutjss-172	103	1	abayomi	abayomi	NOUN
esutjss-172	103	2	(	(	PUNCT
esutjss-172	103	3	2011	2011	NUM
esutjss-172	103	4	)	)	PUNCT
esutjss-172	103	5	noted	note	VERB
esutjss-172	103	6	that	that	SCONJ
esutjss-172	103	7	corruption	corruption	NOUN
esutjss-172	103	8	results	result	VERB
esutjss-172	103	9	from	from	ADP
esutjss-172	103	10	one	one	NUM
esutjss-172	103	11	,	,	PUNCT
esutjss-172	103	12	trade	trade	NOUN
esutjss-172	103	13	restriction	restriction	NOUN
esutjss-172	103	14	;	;	PUNCT
esutjss-172	103	15	two	two	NUM
esutjss-172	103	16	,	,	PUNCT
esutjss-172	103	17	government	government	NOUN
esutjss-172	103	18	subsidies	subsidy	NOUN
esutjss-172	103	19	;	;	PUNCT
esutjss-172	103	20	three	three	NUM
esutjss-172	103	21	,	,	PUNCT
esutjss-172	103	22	price	price	NOUN
esutjss-172	103	23	controls	control	NOUN
esutjss-172	103	24	;	;	PUNCT
esutjss-172	103	25	four	four	NUM
esutjss-172	103	26	,	,	PUNCT
esutjss-172	103	27	low	low	ADJ
esutjss-172	103	28	wages	wage	NOUN
esutjss-172	103	29	in	in	ADP
esutjss-172	103	30	civil	civil	ADJ
esutjss-172	103	31	service	service	NOUN
esutjss-172	103	32	;	;	PUNCT
esutjss-172	103	33	five	five	NUM
esutjss-172	103	34	,	,	PUNCT
esutjss-172	103	35	sociological	sociological	ADJ
esutjss-172	103	36	factors	factor	NOUN
esutjss-172	103	37	.	.	PUNCT
esutjss-172	104	1	while	while	SCONJ
esutjss-172	104	2	sandholtz	sandholtz	ADV
esutjss-172	104	3	and	and	CCONJ
esutjss-172	104	4	koetzle	koetzle	PROPN
esutjss-172	104	5	(	(	PUNCT
esutjss-172	104	6	2000	2000	NUM
esutjss-172	104	7	)	)	PUNCT
esutjss-172	104	8	added	add	VERB
esutjss-172	104	9	other	other	ADJ
esutjss-172	104	10	factors	factor	NOUN
esutjss-172	104	11	breeding	breed	VERB
esutjss-172	104	12	corruption	corruption	NOUN
esutjss-172	104	13	in	in	ADP
esutjss-172	104	14	nigeria	nigeria	PROPN
esutjss-172	104	15	including	include	VERB
esutjss-172	104	16	excessive	excessive	ADJ
esutjss-172	104	17	control	control	NOUN
esutjss-172	104	18	by	by	ADP
esutjss-172	104	19	the	the	DET
esutjss-172	104	20	state	state	NOUN
esutjss-172	104	21	,	,	PUNCT
esutjss-172	104	22	feeble	feeble	ADJ
esutjss-172	104	23	democratic	democratic	ADJ
esutjss-172	104	24	norms	norm	NOUN
esutjss-172	104	25	and	and	CCONJ
esutjss-172	104	26	institutions	institution	NOUN
esutjss-172	104	27	,	,	PUNCT
esutjss-172	104	28	and	and	CCONJ
esutjss-172	104	29	low	low	ADJ
esutjss-172	104	30	level	level	NOUN
esutjss-172	104	31	of	of	ADP
esutjss-172	104	32	integration	integration	NOUN
esutjss-172	104	33	in	in	ADP
esutjss-172	104	34	the	the	DET
esutjss-172	104	35	global	global	ADJ
esutjss-172	104	36	economy	economy	NOUN
esutjss-172	104	37	.	.	PUNCT
esutjss-172	105	1	furthermore	furthermore	ADV
esutjss-172	105	2	,	,	PUNCT
esutjss-172	105	3	thomas	thomas	PROPN
esutjss-172	105	4	,	,	PUNCT
esutjss-172	105	5	steven	steven	PROPN
esutjss-172	105	6	,	,	PUNCT
esutjss-172	105	7	and	and	CCONJ
esutjss-172	105	8	mona	mona	PROPN
esutjss-172	105	9	(	(	PUNCT
esutjss-172	105	10	2006	2006	NUM
esutjss-172	105	11	)	)	PUNCT
esutjss-172	105	12	opined	opine	VERB
esutjss-172	105	13	that	that	SCONJ
esutjss-172	105	14	the	the	DET
esutjss-172	105	15	causes	cause	NOUN
esutjss-172	105	16	of	of	ADP
esutjss-172	105	17	fraud	fraud	NOUN
esutjss-172	105	18	include	include	VERB
esutjss-172	105	19	incentive	incentive	NOUN
esutjss-172	105	20	or	or	CCONJ
esutjss-172	105	21	pressure	pressure	NOUN
esutjss-172	105	22	,	,	PUNCT
esutjss-172	105	23	opportunity	opportunity	NOUN
esutjss-172	105	24	,	,	PUNCT
esutjss-172	105	25	and	and	CCONJ
esutjss-172	105	26	rationalization	rationalization	NOUN
esutjss-172	105	27	.	.	PUNCT
esutjss-172	106	1	furthermore	furthermore	ADV
esutjss-172	106	2	,	,	PUNCT
esutjss-172	106	3	an	an	DET
esutjss-172	106	4	investigation	investigation	NOUN
esutjss-172	106	5	on	on	ADP
esutjss-172	106	6	what	what	PRON
esutjss-172	106	7	breeds	breed	VERB
esutjss-172	106	8	corruption	corruption	NOUN
esutjss-172	106	9	in	in	ADP
esutjss-172	106	10	the	the	DET
esutjss-172	106	11	public	public	ADJ
esutjss-172	106	12	sector	sector	NOUN
esutjss-172	106	13	carried	carry	VERB
esutjss-172	106	14	out	out	ADP
esutjss-172	106	15	in	in	ADP
esutjss-172	106	16	nigeria	nigeria	PROPN
esutjss-172	106	17	revealed	reveal	VERB
esutjss-172	106	18	that	that	SCONJ
esutjss-172	106	19	weak	weak	ADJ
esutjss-172	106	20	internal	internal	ADJ
esutjss-172	106	21	control	control	NOUN
esutjss-172	106	22	in	in	ADP
esutjss-172	106	23	public	public	ADJ
esutjss-172	106	24	organizations	organization	NOUN
esutjss-172	106	25	accounts	account	VERB
esutjss-172	106	26	for	for	ADP
esutjss-172	106	27	fraudulent	fraudulent	ADJ
esutjss-172	106	28	practices	practice	NOUN
esutjss-172	106	29	.	.	PUNCT
esutjss-172	107	1	these	these	PRON
esutjss-172	107	2	include	include	VERB
esutjss-172	107	3	excess	excess	ADJ
esutjss-172	107	4	confidence	confidence	NOUN
esutjss-172	107	5	in	in	ADP
esutjss-172	107	6	a	a	DET
esutjss-172	107	7	worker	worker	NOUN
esutjss-172	107	8	by	by	ADP
esutjss-172	107	9	a	a	DET
esutjss-172	107	10	senior	senior	ADJ
esutjss-172	107	11	officer	officer	NOUN
esutjss-172	107	12	in	in	ADP
esutjss-172	107	13	the	the	DET
esutjss-172	107	14	discharge	discharge	NOUN
esutjss-172	107	15	of	of	ADP
esutjss-172	107	16	certain	certain	ADJ
esutjss-172	107	17	tasks	task	NOUN
esutjss-172	107	18	,	,	PUNCT
esutjss-172	107	19	an	an	DET
esutjss-172	107	20	illogical	illogical	ADJ
esutjss-172	107	21	procedure	procedure	NOUN
esutjss-172	107	22	of	of	ADP
esutjss-172	107	23	authorization	authorization	NOUN
esutjss-172	107	24	,	,	PUNCT
esutjss-172	107	25	a	a	DET
esutjss-172	107	26	lack	lack	NOUN
esutjss-172	107	27	of	of	ADP
esutjss-172	107	28	regular	regular	ADJ
esutjss-172	107	29	evaluation	evaluation	NOUN
esutjss-172	107	30	of	of	ADP
esutjss-172	107	31	performance	performance	NOUN
esutjss-172	107	32	,	,	PUNCT
esutjss-172	107	33	and	and	CCONJ
esutjss-172	107	34	less	less	ADJ
esutjss-172	107	35	emphasis	emphasis	NOUN
esutjss-172	107	36	on	on	ADP
esutjss-172	107	37	detail	detail	NOUN
esutjss-172	107	38	.	.	PUNCT
esutjss-172	108	1	in	in	ADP
esutjss-172	108	2	addition	addition	NOUN
esutjss-172	108	3	,	,	PUNCT
esutjss-172	108	4	the	the	DET
esutjss-172	108	5	absence	absence	NOUN
esutjss-172	108	6	of	of	ADP
esutjss-172	108	7	accounting	accounting	NOUN
esutjss-172	108	8	knowledge	knowledge	NOUN
esutjss-172	108	9	by	by	ADP
esutjss-172	108	10	the	the	DET
esutjss-172	108	11	executive	executive	NOUN
esutjss-172	108	12	,	,	PUNCT
esutjss-172	108	13	lack	lack	NOUN
esutjss-172	108	14	of	of	ADP
esutjss-172	108	15	appropriate	appropriate	ADJ
esutjss-172	108	16	training	training	NOUN
esutjss-172	108	17	of	of	ADP
esutjss-172	108	18	staff	staff	NOUN
esutjss-172	108	19	,	,	PUNCT
esutjss-172	108	20	a	a	DET
esutjss-172	108	21	poor	poor	ADJ
esutjss-172	108	22	division	division	NOUN
esutjss-172	108	23	of	of	ADP
esutjss-172	108	24	accounting	accounting	NOUN
esutjss-172	108	25	roles	role	NOUN
esutjss-172	108	26	,	,	PUNCT
esutjss-172	108	27	irregular	irregular	ADJ
esutjss-172	108	28	review	review	NOUN
esutjss-172	108	29	of	of	ADP
esutjss-172	108	30	the	the	DET
esutjss-172	108	31	accounts	account	NOUN
esutjss-172	108	32	department	department	NOUN
esutjss-172	108	33	,	,	PUNCT
esutjss-172	108	34	and	and	CCONJ
esutjss-172	108	35	improper	improper	ADJ
esutjss-172	108	36	documentation	documentation	NOUN
esutjss-172	108	37	of	of	ADP
esutjss-172	108	38	accounting	accounting	NOUN
esutjss-172	108	39	records	record	NOUN
esutjss-172	108	40	(	(	PUNCT
esutjss-172	108	41	ogundiya	ogundiya	ADV
esutjss-172	108	42	,	,	PUNCT
esutjss-172	108	43	2009	2009	NUM
esutjss-172	108	44	)	)	PUNCT
esutjss-172	108	45	.	.	PUNCT
esutjss-172	109	1	concept	concept	NOUN
esutjss-172	109	2	of	of	ADP
esutjss-172	109	3	the	the	DET
esutjss-172	109	4	accountant	accountant	NOUN
esutjss-172	109	5	who	who	PRON
esutjss-172	109	6	is	be	AUX
esutjss-172	109	7	an	an	DET
esutjss-172	109	8	accountant	accountant	NOUN
esutjss-172	109	9	?	?	PUNCT
esutjss-172	110	1	john	john	PROPN
esutjss-172	110	2	(	(	PUNCT
esutjss-172	110	3	2013	2013	NUM
esutjss-172	110	4	)	)	PUNCT
esutjss-172	110	5	cited	cite	VERB
esutjss-172	110	6	in	in	ADP
esutjss-172	110	7	adedeji	adedeji	NOUN
esutjss-172	110	8	,	,	PUNCT
esutjss-172	110	9	soyinka	soyinka	NOUN
esutjss-172	110	10	,	,	PUNCT
esutjss-172	110	11	and	and	CCONJ
esutjss-172	110	12	sunday	sunday	PROPN
esutjss-172	110	13	(	(	PUNCT
esutjss-172	110	14	2018	2018	NUM
esutjss-172	110	15	)	)	PUNCT
esutjss-172	110	16	defined	define	VERB
esutjss-172	110	17	an	an	DET
esutjss-172	110	18	accountant	accountant	NOUN
esutjss-172	110	19	as	as	ADP
esutjss-172	110	20	an	an	DET
esutjss-172	110	21	expert	expert	NOUN
esutjss-172	110	22	who	who	PRON
esutjss-172	110	23	performs	perform	VERB
esutjss-172	110	24	accounting	accounting	NOUN
esutjss-172	110	25	duties	duty	NOUN
esutjss-172	110	26	such	such	ADJ
esutjss-172	110	27	as	as	ADP
esutjss-172	110	28	financial	financial	ADJ
esutjss-172	110	29	statement	statement	NOUN
esutjss-172	110	30	analysis	analysis	NOUN
esutjss-172	110	31	.	.	PUNCT
esutjss-172	111	1	in	in	ADP
esutjss-172	111	2	a	a	DET
esutjss-172	111	3	similar	similar	ADJ
esutjss-172	111	4	view	view	NOUN
esutjss-172	111	5	,	,	PUNCT
esutjss-172	111	6	modugu	modugu	NOUN
esutjss-172	111	7	,	,	PUNCT
esutjss-172	111	8	ohonba	ohonba	ADJ
esutjss-172	111	9	,	,	PUNCT
esutjss-172	111	10	and	and	CCONJ
esutjss-172	111	11	izedonmi	izedonmi	PROPN
esutjss-172	111	12	(	(	PUNCT
esutjss-172	111	13	2012	2012	NUM
esutjss-172	111	14	)	)	PUNCT
esutjss-172	111	15	defined	define	VERB
esutjss-172	111	16	an	an	DET
esutjss-172	111	17	accountant	accountant	NOUN
esutjss-172	111	18	as	as	ADP
esutjss-172	111	19	a	a	DET
esutjss-172	111	20	skilled	skilled	ADJ
esutjss-172	111	21	individual	individual	NOUN
esutjss-172	111	22	who	who	PRON
esutjss-172	111	23	is	be	AUX
esutjss-172	111	24	educated	educate	VERB
esutjss-172	111	25	in	in	ADP
esutjss-172	111	26	bookkeeping	bookkeeping	NOUN
esutjss-172	111	27	,	,	PUNCT
esutjss-172	111	28	and	and	CCONJ
esutjss-172	111	29	analysis	analysis	NOUN
esutjss-172	111	30	of	of	ADP
esutjss-172	111	31	accounts	account	NOUN
esutjss-172	111	32	.	.	PUNCT
esutjss-172	112	1	also	also	ADV
esutjss-172	112	2	,	,	PUNCT
esutjss-172	112	3	jonathan	jonathan	PROPN
esutjss-172	112	4	(	(	PUNCT
esutjss-172	112	5	2008	2008	NUM
esutjss-172	112	6	)	)	PUNCT
esutjss-172	112	7	in	in	ADP
esutjss-172	112	8	adedeji	adedeji	NOUN
esutjss-172	112	9	,	,	PUNCT
esutjss-172	112	10	soyinka	soyinka	NOUN
esutjss-172	112	11	,	,	PUNCT
esutjss-172	112	12	and	and	CCONJ
esutjss-172	112	13	sunday	sunday	PROPN
esutjss-172	112	14	(	(	PUNCT
esutjss-172	112	15	2018	2018	NUM
esutjss-172	112	16	)	)	PUNCT
esutjss-172	112	17	sees	see	VERB
esutjss-172	112	18	an	an	DET
esutjss-172	112	19	accountant	accountant	NOUN
esutjss-172	112	20	as	as	ADP
esutjss-172	112	21	anyone	anyone	PRON
esutjss-172	112	22	who	who	PRON
esutjss-172	112	23	had	have	AUX
esutjss-172	112	24	been	be	AUX
esutjss-172	112	25	taught	teach	VERB
esutjss-172	112	26	the	the	DET
esutjss-172	112	27	art	art	NOUN
esutjss-172	112	28	and	and	CCONJ
esutjss-172	112	29	principles	principle	NOUN
esutjss-172	112	30	of	of	ADP
esutjss-172	112	31	accounting	accounting	NOUN
esutjss-172	112	32	,	,	PUNCT
esutjss-172	112	33	and	and	CCONJ
esutjss-172	112	34	who	who	PRON
esutjss-172	112	35	prepares	prepare	VERB
esutjss-172	112	36	,	,	PUNCT
esutjss-172	112	37	examines	examine	NOUN
esutjss-172	112	38	,	,	PUNCT
esutjss-172	112	39	and	and	CCONJ
esutjss-172	112	40	report	report	VERB
esutjss-172	112	41	business	business	NOUN
esutjss-172	112	42	transaction	transaction	NOUN
esutjss-172	112	43	of	of	ADP
esutjss-172	112	44	an	an	DET
esutjss-172	112	45	organization	organization	NOUN
esutjss-172	112	46	and	and	CCONJ
esutjss-172	112	47	the	the	DET
esutjss-172	112	48	explanation	explanation	NOUN
esutjss-172	112	49	of	of	ADP
esutjss-172	112	50	the	the	DET
esutjss-172	112	51	result	result	NOUN
esutjss-172	112	52	thereof	thereof	ADV
esutjss-172	112	53	.	.	PUNCT
esutjss-172	113	1	also	also	ADV
esutjss-172	113	2	,	,	PUNCT
esutjss-172	113	3	accounting	accounting	NOUN
esutjss-172	113	4	is	be	AUX
esutjss-172	113	5	the	the	DET
esutjss-172	113	6	bookkeeping	bookkeeping	NOUN
esutjss-172	113	7	that	that	PRON
esutjss-172	113	8	assists	assist	VERB
esutjss-172	113	9	one	one	NUM
esutjss-172	113	10	to	to	PART
esutjss-172	113	11	keep	keep	VERB
esutjss-172	113	12	a	a	DET
esutjss-172	113	13	record	record	NOUN
esutjss-172	113	14	of	of	ADP
esutjss-172	113	15	assets	asset	NOUN
esutjss-172	113	16	,	,	PUNCT
esutjss-172	113	17	liabilities	liability	NOUN
esutjss-172	113	18	,	,	PUNCT
esutjss-172	113	19	capital	capital	NOUN
esutjss-172	113	20	,	,	PUNCT
esutjss-172	113	21	income	income	NOUN
esutjss-172	113	22	,	,	PUNCT
esutjss-172	113	23	and	and	CCONJ
esutjss-172	113	24	expenditure	expenditure	NOUN
esutjss-172	113	25	(	(	PUNCT
esutjss-172	113	26	ofordile	ofordile	ADJ
esutjss-172	113	27	,	,	PUNCT
esutjss-172	113	28	2013	2013	NUM
esutjss-172	113	29	cited	cite	VERB
esutjss-172	113	30	in	in	ADP
esutjss-172	113	31	adedeji	adedeji	NOUN
esutjss-172	113	32	,	,	PUNCT
esutjss-172	113	33	soyinka	soyinka	PROPN
esutjss-172	113	34	&	&	CCONJ
esutjss-172	113	35	sunday	sunday	PROPN
esutjss-172	113	36	,	,	PUNCT
esutjss-172	113	37	2018	2018	NUM
esutjss-172	113	38	)	)	PUNCT
esutjss-172	113	39	.	.	PUNCT
esutjss-172	114	1	accountants	accountant	NOUN
esutjss-172	114	2	are	be	AUX
esutjss-172	114	3	responsible	responsible	ADJ
esutjss-172	114	4	for	for	ADP
esutjss-172	114	5	all	all	DET
esutjss-172	114	6	the	the	DET
esutjss-172	114	7	accounting	accounting	NOUN
esutjss-172	114	8	functions	function	NOUN
esutjss-172	114	9	in	in	ADP
esutjss-172	114	10	the	the	DET
esutjss-172	114	11	public	public	ADJ
esutjss-172	114	12	sector	sector	NOUN
esutjss-172	114	13	(	(	PUNCT
esutjss-172	114	14	adedeji	adedeji	NOUN
esutjss-172	114	15	,	,	PUNCT
esutjss-172	114	16	soyinka	soyinka	PROPN
esutjss-172	114	17	&	&	CCONJ
esutjss-172	114	18	sunday	sunday	PROPN
esutjss-172	114	19	,	,	PUNCT
esutjss-172	114	20	2018	2018	NUM
esutjss-172	114	21	)	)	PUNCT
esutjss-172	114	22	.	.	PUNCT
esutjss-172	115	1	the	the	DET
esutjss-172	115	2	context	context	NOUN
esutjss-172	115	3	of	of	ADP
esutjss-172	115	4	corruption	corruption	NOUN
esutjss-172	115	5	and	and	CCONJ
esutjss-172	115	6	the	the	DET
esutjss-172	115	7	accountant	accountant	NOUN
esutjss-172	115	8	the	the	DET
esutjss-172	115	9	alarming	alarming	ADJ
esutjss-172	115	10	world	world	NOUN
esutjss-172	115	11	of	of	ADP
esutjss-172	115	12	corruption	corruption	NOUN
esutjss-172	115	13	has	have	AUX
esutjss-172	115	14	fascinated	fascinate	VERB
esutjss-172	115	15	several	several	ADJ
esutjss-172	115	16	academic	academic	ADJ
esutjss-172	115	17	works	work	NOUN
esutjss-172	115	18	which	which	PRON
esutjss-172	115	19	revealed	reveal	VERB
esutjss-172	115	20	that	that	SCONJ
esutjss-172	115	21	qualified	qualified	ADJ
esutjss-172	115	22	accountants	accountant	NOUN
esutjss-172	115	23	are	be	AUX
esutjss-172	115	24	perpetrators	perpetrator	NOUN
esutjss-172	115	25	of	of	ADP
esutjss-172	115	26	fraudulent	fraudulent	ADJ
esutjss-172	115	27	conduct	conduct	NOUN
esutjss-172	115	28	(	(	PUNCT
esutjss-172	115	29	sikka	sikka	PROPN
esutjss-172	115	30	&	&	CCONJ
esutjss-172	115	31	hampton	hampton	PROPN
esutjss-172	115	32	,	,	PUNCT
esutjss-172	115	33	2005	2005	NUM
esutjss-172	115	34	;	;	PUNCT
esutjss-172	115	35	bakre	bakre	NOUN
esutjss-172	115	36	,	,	PUNCT
esutjss-172	115	37	2006	2006	NUM
esutjss-172	115	38	in	in	ADP
esutjss-172	115	39	uchechara	uchechara	PROPN
esutjss-172	115	40	&	&	CCONJ
esutjss-172	115	41	ogbonna	ogbonna	PROPN
esutjss-172	115	42	,	,	PUNCT
esutjss-172	115	43	2017	2017	NUM
esutjss-172	115	44	)	)	PUNCT
esutjss-172	115	45	.	.	PUNCT
esutjss-172	116	1	significant	significant	ADJ
esutjss-172	116	2	accounting	accounting	NOUN
esutjss-172	116	3	scholars	scholar	NOUN
esutjss-172	116	4	in	in	ADP
esutjss-172	116	5	developed	developed	ADJ
esutjss-172	116	6	and	and	CCONJ
esutjss-172	116	7	developing	develop	VERB
esutjss-172	116	8	countries	country	NOUN
esutjss-172	116	9	(	(	PUNCT
esutjss-172	116	10	garcía	garcía	ADJ
esutjss-172	116	11	-	-	PUNCT
esutjss-172	116	12	benau	benau	NOUN
esutjss-172	116	13	&	&	CCONJ
esutjss-172	116	14	humphrey	humphrey	PROPN
esutjss-172	116	15	,	,	PUNCT
esutjss-172	116	16	1992	1992	NUM
esutjss-172	116	17	;	;	PUNCT
esutjss-172	116	18	mchugh	mchugh	PROPN
esutjss-172	116	19	and	and	CCONJ
esutjss-172	116	20	stamp	stamp	PROPN
esutjss-172	116	21	,	,	PUNCT
esutjss-172	116	22	1992	1992	NUM
esutjss-172	116	23	;	;	PUNCT
esutjss-172	116	24	sikka	sikka	PROPN
esutjss-172	116	25	&	&	CCONJ
esutjss-172	116	26	willmott	willmott	PROPN
esutjss-172	116	27	,	,	PUNCT
esutjss-172	116	28	1995	1995	NUM
esutjss-172	116	29	;	;	PUNCT
esutjss-172	116	30	bakre	bakre	NOUN
esutjss-172	116	31	,	,	PUNCT
esutjss-172	116	32	2007	2007	NUM
esutjss-172	116	33	;	;	PUNCT
esutjss-172	116	34	sikka	sikka	NOUN
esutjss-172	116	35	,	,	PUNCT
esutjss-172	116	36	2009	2009	NUM
esutjss-172	116	37	;	;	PUNCT
esutjss-172	116	38	sikka	sikka	NOUN
esutjss-172	116	39	et	et	PROPN
esutjss-172	116	40	al	al	PROPN
esutjss-172	116	41	,	,	PUNCT
esutjss-172	116	42	2009	2009	NUM
esutjss-172	116	43	)	)	PUNCT
esutjss-172	116	44	have	have	AUX
esutjss-172	116	45	long	long	ADV
esutjss-172	116	46	acknowledged	acknowledge	VERB
esutjss-172	116	47	the	the	DET
esutjss-172	116	48	182	182	NUM
esutjss-172	116	49	participation	participation	NOUN
esutjss-172	116	50	and	and	CCONJ
esutjss-172	116	51	involvement	involvement	NOUN
esutjss-172	116	52	of	of	ADP
esutjss-172	116	53	professional	professional	ADJ
esutjss-172	116	54	accountants	accountant	NOUN
esutjss-172	116	55	in	in	ADP
esutjss-172	116	56	financial	financial	ADJ
esutjss-172	116	57	related	relate	VERB
esutjss-172	116	58	practices	practice	NOUN
esutjss-172	116	59	and	and	CCONJ
esutjss-172	116	60	conflicts	conflict	NOUN
esutjss-172	116	61	of	of	ADP
esutjss-172	116	62	interest	interest	NOUN
esutjss-172	116	63	.	.	PUNCT
esutjss-172	117	1	in	in	ADP
esutjss-172	117	2	the	the	DET
esutjss-172	117	3	world	world	NOUN
esutjss-172	117	4	,	,	PUNCT
esutjss-172	117	5	specialized	specialized	ADJ
esutjss-172	117	6	accountants	accountant	NOUN
esutjss-172	117	7	are	be	AUX
esutjss-172	117	8	intermediaries	intermediary	NOUN
esutjss-172	117	9	who	who	PRON
esutjss-172	117	10	perform	perform	VERB
esutjss-172	117	11	vital	vital	ADJ
esutjss-172	117	12	roles	role	NOUN
esutjss-172	117	13	in	in	ADP
esutjss-172	117	14	facilitating	facilitate	VERB
esutjss-172	117	15	financial	financial	ADJ
esutjss-172	117	16	flow	flow	NOUN
esutjss-172	117	17	and	and	CCONJ
esutjss-172	117	18	circulation	circulation	NOUN
esutjss-172	117	19	.	.	PUNCT
esutjss-172	118	1	accountants	accountant	NOUN
esutjss-172	118	2	have	have	AUX
esutjss-172	118	3	cemented	cement	VERB
esutjss-172	118	4	their	their	PRON
esutjss-172	118	5	status	status	NOUN
esutjss-172	118	6	and	and	CCONJ
esutjss-172	118	7	privileges	privilege	NOUN
esutjss-172	118	8	because	because	SCONJ
esutjss-172	118	9	of	of	ADP
esutjss-172	118	10	claims	claim	NOUN
esutjss-172	118	11	that	that	SCONJ
esutjss-172	118	12	their	their	PRON
esutjss-172	118	13	expertise	expertise	NOUN
esutjss-172	118	14	enables	enable	VERB
esutjss-172	118	15	them	they	PRON
esutjss-172	118	16	to	to	PART
esutjss-172	118	17	mediate	mediate	VERB
esutjss-172	118	18	uncertainty	uncertainty	NOUN
esutjss-172	118	19	and	and	CCONJ
esutjss-172	118	20	construct	construct	VERB
esutjss-172	118	21	independent	independent	ADJ
esutjss-172	118	22	,	,	PUNCT
esutjss-172	118	23	objective	objective	ADJ
esutjss-172	118	24	,	,	PUNCT
esutjss-172	118	25	true	true	ADJ
esutjss-172	118	26	,	,	PUNCT
esutjss-172	118	27	and	and	CCONJ
esutjss-172	118	28	fair	fair	ADJ
esutjss-172	118	29	accounts	account	NOUN
esutjss-172	118	30	of	of	ADP
esutjss-172	118	31	organizations	organization	NOUN
esutjss-172	118	32	(	(	PUNCT
esutjss-172	118	33	sikka	sikka	NOUN
esutjss-172	118	34	,	,	PUNCT
esutjss-172	118	35	2009	2009	NUM
esutjss-172	118	36	)	)	PUNCT
esutjss-172	118	37	.	.	PUNCT
esutjss-172	119	1	furthermore	furthermore	ADV
esutjss-172	119	2	,	,	PUNCT
esutjss-172	119	3	the	the	DET
esutjss-172	119	4	statement	statement	NOUN
esutjss-172	119	5	of	of	ADP
esutjss-172	119	6	accounting	accounting	NOUN
esutjss-172	119	7	standards	standard	NOUN
esutjss-172	119	8	(	(	PUNCT
esutjss-172	119	9	sas	sas	PROPN
esutjss-172	119	10	)	)	PUNCT
esutjss-172	119	11	contained	contain	VERB
esutjss-172	119	12	that	that	SCONJ
esutjss-172	119	13	financial	financial	ADJ
esutjss-172	119	14	corruption	corruption	NOUN
esutjss-172	119	15	involves	involve	VERB
esutjss-172	119	16	accounting	accounting	NOUN
esutjss-172	119	17	irregularities	irregularity	NOUN
esutjss-172	119	18	,	,	PUNCT
esutjss-172	119	19	as	as	SCONJ
esutjss-172	119	20	misstatements	misstatement	NOUN
esutjss-172	119	21	resulting	result	VERB
esutjss-172	119	22	from	from	ADP
esutjss-172	119	23	falsified	falsified	ADJ
esutjss-172	119	24	financial	financial	ADJ
esutjss-172	119	25	reporting	reporting	NOUN
esutjss-172	119	26	are	be	AUX
esutjss-172	119	27	deliberate	deliberate	ADJ
esutjss-172	119	28	misstatements	misstatement	NOUN
esutjss-172	119	29	or	or	CCONJ
esutjss-172	119	30	omissions	omission	NOUN
esutjss-172	119	31	of	of	ADP
esutjss-172	119	32	figures	figure	NOUN
esutjss-172	119	33	or	or	CCONJ
esutjss-172	119	34	disclosures	disclosure	NOUN
esutjss-172	119	35	in	in	ADP
esutjss-172	119	36	the	the	DET
esutjss-172	119	37	financial	financial	ADJ
esutjss-172	119	38	statement	statement	NOUN
esutjss-172	119	39	to	to	PART
esutjss-172	119	40	mislead	mislead	VERB
esutjss-172	119	41	financial	financial	ADJ
esutjss-172	119	42	statement	statement	NOUN
esutjss-172	119	43	users	user	NOUN
esutjss-172	119	44	.	.	PUNCT
esutjss-172	120	1	golden	golden	ADJ
esutjss-172	120	2	,	,	PUNCT
esutjss-172	120	3	skalak	skalak	ADV
esutjss-172	120	4	,	,	PUNCT
esutjss-172	120	5	and	and	CCONJ
esutjss-172	120	6	clayton	clayton	PROPN
esutjss-172	120	7	(	(	PUNCT
esutjss-172	120	8	2006	2006	NUM
esutjss-172	120	9	)	)	PUNCT
esutjss-172	120	10	cited	cite	VERB
esutjss-172	120	11	in	in	ADP
esutjss-172	120	12	ehioghiren	ehioghiren	PROPN
esutjss-172	120	13	and	and	CCONJ
esutjss-172	120	14	atu	atu	PROPN
esutjss-172	120	15	(	(	PUNCT
esutjss-172	120	16	2016	2016	NUM
esutjss-172	120	17	)	)	PUNCT
esutjss-172	120	18	submitted	submit	VERB
esutjss-172	120	19	that	that	DET
esutjss-172	120	20	fraudulent	fraudulent	ADJ
esutjss-172	120	21	financial	financial	ADJ
esutjss-172	120	22	reporting	reporting	NOUN
esutjss-172	120	23	might	might	AUX
esutjss-172	120	24	involve	involve	VERB
esutjss-172	120	25	actions	action	NOUN
esutjss-172	120	26	consisting	consist	VERB
esutjss-172	120	27	of	of	ADP
esutjss-172	120	28	wrong	wrong	ADJ
esutjss-172	120	29	treatment	treatment	NOUN
esutjss-172	120	30	of	of	ADP
esutjss-172	120	31	items	item	NOUN
esutjss-172	120	32	,	,	PUNCT
esutjss-172	120	33	falsification	falsification	NOUN
esutjss-172	120	34	,	,	PUNCT
esutjss-172	120	35	or	or	CCONJ
esutjss-172	120	36	modification	modification	NOUN
esutjss-172	120	37	of	of	ADP
esutjss-172	120	38	financial	financial	ADJ
esutjss-172	120	39	records	record	NOUN
esutjss-172	120	40	or	or	CCONJ
esutjss-172	120	41	supporting	support	VERB
esutjss-172	120	42	documents	document	NOUN
esutjss-172	120	43	from	from	ADP
esutjss-172	120	44	which	which	PRON
esutjss-172	120	45	financial	financial	ADJ
esutjss-172	120	46	statements	statement	NOUN
esutjss-172	120	47	were	be	AUX
esutjss-172	120	48	prepared	prepare	VERB
esutjss-172	120	49	.	.	PUNCT
esutjss-172	121	1	in	in	ADP
esutjss-172	121	2	addition	addition	NOUN
esutjss-172	121	3	,	,	PUNCT
esutjss-172	121	4	misrepresentation	misrepresentation	NOUN
esutjss-172	121	5	,	,	PUNCT
esutjss-172	121	6	or	or	CCONJ
esutjss-172	121	7	intentional	intentional	ADJ
esutjss-172	121	8	omission	omission	NOUN
esutjss-172	121	9	of	of	ADP
esutjss-172	121	10	information	information	NOUN
esutjss-172	121	11	from	from	ADP
esutjss-172	121	12	the	the	DET
esutjss-172	121	13	financial	financial	ADJ
esutjss-172	121	14	statements	statement	NOUN
esutjss-172	121	15	of	of	ADP
esutjss-172	121	16	events	event	NOUN
esutjss-172	121	17	,	,	PUNCT
esutjss-172	121	18	transactions	transaction	NOUN
esutjss-172	121	19	,	,	PUNCT
esutjss-172	121	20	and	and	CCONJ
esutjss-172	121	21	other	other	ADJ
esutjss-172	121	22	significant	significant	ADJ
esutjss-172	121	23	information	information	NOUN
esutjss-172	121	24	constitutes	constitute	VERB
esutjss-172	121	25	fraud	fraud	NOUN
esutjss-172	121	26	.	.	PUNCT
esutjss-172	122	1	deliberate	deliberate	VERB
esutjss-172	122	2	misapplication	misapplication	NOUN
esutjss-172	122	3	of	of	ADP
esutjss-172	122	4	accounting	accounting	NOUN
esutjss-172	122	5	values	value	NOUN
esutjss-172	122	6	relating	relate	VERB
esutjss-172	122	7	to	to	ADP
esutjss-172	122	8	amounts	amount	NOUN
esutjss-172	122	9	,	,	PUNCT
esutjss-172	122	10	classification	classification	NOUN
esutjss-172	122	11	,	,	PUNCT
esutjss-172	122	12	the	the	DET
esutjss-172	122	13	manner	manner	NOUN
esutjss-172	122	14	of	of	ADP
esutjss-172	122	15	presentation	presentation	NOUN
esutjss-172	122	16	,	,	PUNCT
esutjss-172	122	17	or	or	CCONJ
esutjss-172	122	18	disclosure	disclosure	NOUN
esutjss-172	122	19	also	also	ADV
esutjss-172	122	20	constitutes	constitute	VERB
esutjss-172	122	21	fraud	fraud	NOUN
esutjss-172	122	22	.	.	PUNCT
esutjss-172	123	1	it	it	PRON
esutjss-172	123	2	may	may	AUX
esutjss-172	123	3	be	be	AUX
esutjss-172	123	4	very	very	ADV
esutjss-172	123	5	difficult	difficult	ADJ
esutjss-172	123	6	or	or	CCONJ
esutjss-172	123	7	rare	rare	ADJ
esutjss-172	123	8	that	that	SCONJ
esutjss-172	123	9	corrupt	corrupt	ADJ
esutjss-172	123	10	practices	practice	NOUN
esutjss-172	123	11	occur	occur	VERB
esutjss-172	123	12	in	in	ADP
esutjss-172	123	13	any	any	DET
esutjss-172	123	14	organization	organization	NOUN
esutjss-172	123	15	or	or	CCONJ
esutjss-172	123	16	government	government	NOUN
esutjss-172	123	17	body	body	NOUN
esutjss-172	123	18	without	without	ADP
esutjss-172	123	19	the	the	DET
esutjss-172	123	20	knowledge	knowledge	NOUN
esutjss-172	123	21	of	of	ADP
esutjss-172	123	22	the	the	DET
esutjss-172	123	23	accountants	accountant	NOUN
esutjss-172	123	24	.	.	PUNCT
esutjss-172	124	1	however	however	ADV
esutjss-172	124	2	,	,	PUNCT
esutjss-172	124	3	balkaran	balkaran	PROPN
esutjss-172	124	4	explained	explain	VERB
esutjss-172	124	5	with	with	ADP
esutjss-172	124	6	an	an	DET
esutjss-172	124	7	illustration	illustration	NOUN
esutjss-172	124	8	using	use	VERB
esutjss-172	124	9	a	a	DET
esutjss-172	124	10	scenario	scenario	NOUN
esutjss-172	124	11	.	.	PUNCT
esutjss-172	125	1	in	in	ADP
esutjss-172	125	2	an	an	DET
esutjss-172	125	3	organization	organization	NOUN
esutjss-172	125	4	,	,	PUNCT
esutjss-172	125	5	where	where	SCONJ
esutjss-172	125	6	everyone	everyone	PRON
esutjss-172	125	7	is	be	AUX
esutjss-172	125	8	corrupt	corrupt	ADJ
esutjss-172	125	9	,	,	PUNCT
esutjss-172	125	10	one	one	PRON
esutjss-172	125	11	gets	get	VERB
esutjss-172	125	12	an	an	DET
esutjss-172	125	13	appointment	appointment	NOUN
esutjss-172	125	14	as	as	ADP
esutjss-172	125	15	an	an	DET
esutjss-172	125	16	accountant	accountant	NOUN
esutjss-172	125	17	in	in	ADP
esutjss-172	125	18	the	the	DET
esutjss-172	125	19	organization	organization	NOUN
esutjss-172	125	20	.	.	PUNCT
esutjss-172	126	1	a	a	DET
esutjss-172	126	2	vendor	vendor	NOUN
esutjss-172	126	3	offers	offer	VERB
esutjss-172	126	4	the	the	DET
esutjss-172	126	5	accountant	accountant	NOUN
esutjss-172	126	6	an	an	DET
esutjss-172	126	7	inducement	inducement	NOUN
esutjss-172	126	8	to	to	PART
esutjss-172	126	9	aid	aid	VERB
esutjss-172	126	10	him	he	PRON
esutjss-172	126	11	to	to	PART
esutjss-172	126	12	get	get	VERB
esutjss-172	126	13	a	a	DET
esutjss-172	126	14	lucrative	lucrative	ADJ
esutjss-172	126	15	contract	contract	NOUN
esutjss-172	126	16	with	with	ADP
esutjss-172	126	17	the	the	DET
esutjss-172	126	18	organization	organization	NOUN
esutjss-172	126	19	even	even	ADV
esutjss-172	126	20	though	though	SCONJ
esutjss-172	126	21	other	other	ADJ
esutjss-172	126	22	vendors	vendor	NOUN
esutjss-172	126	23	could	could	AUX
esutjss-172	126	24	have	have	AUX
esutjss-172	126	25	offered	offer	VERB
esutjss-172	126	26	a	a	DET
esutjss-172	126	27	lesser	less	ADJ
esutjss-172	126	28	price	price	NOUN
esutjss-172	126	29	to	to	PART
esutjss-172	126	30	supply	supply	VERB
esutjss-172	126	31	the	the	DET
esutjss-172	126	32	same	same	ADJ
esutjss-172	126	33	goods	good	NOUN
esutjss-172	126	34	or	or	CCONJ
esutjss-172	126	35	services	service	NOUN
esutjss-172	126	36	.	.	PUNCT
esutjss-172	127	1	the	the	DET
esutjss-172	127	2	accountant	accountant	NOUN
esutjss-172	127	3	decided	decide	VERB
esutjss-172	127	4	to	to	PART
esutjss-172	127	5	turn	turn	VERB
esutjss-172	127	6	down	down	ADP
esutjss-172	127	7	the	the	DET
esutjss-172	127	8	offer	offer	NOUN
esutjss-172	127	9	.	.	PUNCT
esutjss-172	128	1	some	some	DET
esutjss-172	128	2	hours	hour	NOUN
esutjss-172	128	3	later	later	ADV
esutjss-172	128	4	,	,	PUNCT
esutjss-172	128	5	the	the	DET
esutjss-172	128	6	accountant	accountant	NOUN
esutjss-172	128	7	got	get	VERB
esutjss-172	128	8	a	a	DET
esutjss-172	128	9	call	call	NOUN
esutjss-172	128	10	from	from	ADP
esutjss-172	128	11	the	the	DET
esutjss-172	128	12	senior	senior	ADJ
esutjss-172	128	13	manager	manager	NOUN
esutjss-172	128	14	who	who	PRON
esutjss-172	128	15	would	would	AUX
esutjss-172	128	16	have	have	AUX
esutjss-172	128	17	gotten	get	VERB
esutjss-172	128	18	a	a	DET
esutjss-172	128	19	portion	portion	NOUN
esutjss-172	128	20	of	of	ADP
esutjss-172	128	21	the	the	DET
esutjss-172	128	22	bribe	bribe	NOUN
esutjss-172	128	23	.	.	PUNCT
esutjss-172	129	1	the	the	DET
esutjss-172	129	2	senior	senior	ADJ
esutjss-172	129	3	manager	manager	NOUN
esutjss-172	129	4	promises	promise	VERB
esutjss-172	129	5	the	the	DET
esutjss-172	129	6	accountant	accountant	NOUN
esutjss-172	129	7	that	that	SCONJ
esutjss-172	129	8	if	if	SCONJ
esutjss-172	129	9	he	he	PRON
esutjss-172	129	10	receives	receive	VERB
esutjss-172	129	11	the	the	DET
esutjss-172	129	12	bribe	bribe	NOUN
esutjss-172	129	13	,	,	PUNCT
esutjss-172	129	14	the	the	DET
esutjss-172	129	15	accountant	accountant	NOUN
esutjss-172	129	16	will	will	AUX
esutjss-172	129	17	have	have	VERB
esutjss-172	129	18	a	a	DET
esutjss-172	129	19	better	well	ADJ
esutjss-172	129	20	way	way	NOUN
esutjss-172	129	21	to	to	PART
esutjss-172	129	22	go	go	VERB
esutjss-172	129	23	in	in	ADP
esutjss-172	129	24	the	the	DET
esutjss-172	129	25	organization	organization	NOUN
esutjss-172	129	26	.	.	PUNCT
esutjss-172	130	1	nevertheless	nevertheless	ADV
esutjss-172	130	2	,	,	PUNCT
esutjss-172	130	3	if	if	SCONJ
esutjss-172	130	4	the	the	DET
esutjss-172	130	5	accountant	accountant	NOUN
esutjss-172	130	6	refused	refuse	VERB
esutjss-172	130	7	,	,	PUNCT
esutjss-172	130	8	he	he	PRON
esutjss-172	130	9	will	will	AUX
esutjss-172	130	10	be	be	AUX
esutjss-172	130	11	moved	move	VERB
esutjss-172	130	12	to	to	ADP
esutjss-172	130	13	an	an	DET
esutjss-172	130	14	isolated	isolated	ADJ
esutjss-172	130	15	locality	locality	NOUN
esutjss-172	130	16	remote	remote	NOUN
esutjss-172	130	17	from	from	ADP
esutjss-172	130	18	friends	friend	NOUN
esutjss-172	130	19	and	and	CCONJ
esutjss-172	130	20	relatives	relative	NOUN
esutjss-172	130	21	or	or	CCONJ
esutjss-172	130	22	faced	face	VERB
esutjss-172	130	23	the	the	DET
esutjss-172	130	24	risk	risk	NOUN
esutjss-172	130	25	of	of	ADP
esutjss-172	130	26	being	be	AUX
esutjss-172	130	27	fired	fire	VERB
esutjss-172	130	28	.	.	PUNCT
esutjss-172	131	1	the	the	DET
esutjss-172	131	2	accountant	accountant	NOUN
esutjss-172	131	3	then	then	ADV
esutjss-172	131	4	took	take	VERB
esutjss-172	131	5	the	the	DET
esutjss-172	131	6	bribe	bribe	NOUN
esutjss-172	131	7	and	and	CCONJ
esutjss-172	131	8	shared	share	VERB
esutjss-172	131	9	it	it	PRON
esutjss-172	131	10	with	with	ADP
esutjss-172	131	11	the	the	DET
esutjss-172	131	12	senior	senior	ADJ
esutjss-172	131	13	manager	manager	NOUN
esutjss-172	131	14	.	.	PUNCT
esutjss-172	132	1	another	another	DET
esutjss-172	132	2	time	time	NOUN
esutjss-172	132	3	costs	cost	NOUN
esutjss-172	132	4	increased	increase	VERB
esutjss-172	132	5	,	,	PUNCT
esutjss-172	132	6	and	and	CCONJ
esutjss-172	132	7	more	more	ADJ
esutjss-172	132	8	funds	fund	NOUN
esutjss-172	132	9	were	be	AUX
esutjss-172	132	10	spent	spend	VERB
esutjss-172	132	11	on	on	ADP
esutjss-172	132	12	a	a	DET
esutjss-172	132	13	contract	contract	NOUN
esutjss-172	132	14	that	that	PRON
esutjss-172	132	15	should	should	AUX
esutjss-172	132	16	be	be	AUX
esutjss-172	132	17	performed	perform	VERB
esutjss-172	132	18	much	much	ADV
esutjss-172	132	19	cheaper	cheap	ADJ
esutjss-172	132	20	.	.	PUNCT
esutjss-172	133	1	this	this	DET
esutjss-172	133	2	supplementary	supplementary	ADJ
esutjss-172	133	3	cost	cost	NOUN
esutjss-172	133	4	is	be	AUX
esutjss-172	133	5	moved	move	VERB
esutjss-172	133	6	to	to	ADP
esutjss-172	133	7	the	the	DET
esutjss-172	133	8	end	end	NOUN
esutjss-172	133	9	users	user	NOUN
esutjss-172	133	10	of	of	ADP
esutjss-172	133	11	the	the	DET
esutjss-172	133	12	product	product	NOUN
esutjss-172	133	13	,	,	PUNCT
esutjss-172	133	14	the	the	DET
esutjss-172	133	15	consumer	consumer	NOUN
esutjss-172	133	16	in	in	ADP
esutjss-172	133	17	the	the	DET
esutjss-172	133	18	form	form	NOUN
esutjss-172	133	19	of	of	ADP
esutjss-172	133	20	higher	high	ADJ
esutjss-172	133	21	prices	price	NOUN
esutjss-172	133	22	.	.	PUNCT
esutjss-172	134	1	then	then	ADV
esutjss-172	134	2	,	,	PUNCT
esutjss-172	134	3	the	the	DET
esutjss-172	134	4	accountant	accountant	NOUN
esutjss-172	134	5	is	be	AUX
esutjss-172	134	6	promoted	promote	VERB
esutjss-172	134	7	and	and	CCONJ
esutjss-172	134	8	becomes	becomes	AUX
esutjss-172	134	9	inducted	induct	VERB
esutjss-172	134	10	into	into	ADP
esutjss-172	134	11	an	an	DET
esutjss-172	134	12	endless	endless	ADJ
esutjss-172	134	13	cycle	cycle	NOUN
esutjss-172	134	14	of	of	ADP
esutjss-172	134	15	corruption	corruption	NOUN
esutjss-172	134	16	(	(	PUNCT
esutjss-172	134	17	balkaran	balkaran	PROPN
esutjss-172	134	18	,	,	PUNCT
esutjss-172	134	19	n.d	n.d	PROPN
esutjss-172	134	20	.	.	PROPN
esutjss-172	134	21	)	)	PUNCT
esutjss-172	134	22	.	.	PUNCT
esutjss-172	135	1	very	very	ADV
esutjss-172	135	2	important	important	ADJ
esutjss-172	135	3	is	be	AUX
esutjss-172	135	4	the	the	DET
esutjss-172	135	5	view	view	NOUN
esutjss-172	135	6	grunner	grunner	NOUN
esutjss-172	135	7	(	(	PUNCT
esutjss-172	135	8	1993	1993	NUM
esutjss-172	135	9	)	)	PUNCT
esutjss-172	135	10	cited	cite	VERB
esutjss-172	135	11	in	in	ADP
esutjss-172	135	12	olukowade	olukowade	NOUN
esutjss-172	135	13	and	and	CCONJ
esutjss-172	135	14	ogodor	ogodor	NOUN
esutjss-172	135	15	(	(	PUNCT
esutjss-172	135	16	2015	2015	NUM
esutjss-172	135	17	)	)	PUNCT
esutjss-172	135	18	who	who	PRON
esutjss-172	135	19	affirmed	affirm	VERB
esutjss-172	135	20	that	that	SCONJ
esutjss-172	135	21	accountants	accountant	NOUN
esutjss-172	135	22	would	would	AUX
esutjss-172	135	23	be	be	AUX
esutjss-172	135	24	very	very	ADV
esutjss-172	135	25	effective	effective	ADJ
esutjss-172	135	26	in	in	ADP
esutjss-172	135	27	combating	combat	VERB
esutjss-172	135	28	corruption	corruption	NOUN
esutjss-172	135	29	in	in	ADP
esutjss-172	135	30	the	the	DET
esutjss-172	135	31	public	public	ADJ
esutjss-172	135	32	sector	sector	NOUN
esutjss-172	135	33	if	if	SCONJ
esutjss-172	135	34	sufficient	sufficient	ADJ
esutjss-172	135	35	disclosures	disclosure	NOUN
esutjss-172	135	36	were	be	AUX
esutjss-172	135	37	disclosed	disclose	VERB
esutjss-172	135	38	accordingly	accordingly	ADV
esutjss-172	135	39	and	and	CCONJ
esutjss-172	135	40	such	such	ADJ
esutjss-172	135	41	disclosures	disclosure	NOUN
esutjss-172	135	42	should	should	AUX
esutjss-172	135	43	not	not	PART
esutjss-172	135	44	be	be	AUX
esutjss-172	135	45	historical	historical	ADJ
esutjss-172	135	46	information	information	NOUN
esutjss-172	135	47	but	but	CCONJ
esutjss-172	135	48	timely	timely	ADJ
esutjss-172	135	49	information	information	NOUN
esutjss-172	135	50	.	.	PUNCT
esutjss-172	136	1	considering	consider	VERB
esutjss-172	136	2	the	the	DET
esutjss-172	136	3	foundational	foundational	ADJ
esutjss-172	136	4	aim	aim	NOUN
esutjss-172	136	5	of	of	ADP
esutjss-172	136	6	accounting	accounting	NOUN
esutjss-172	136	7	,	,	PUNCT
esutjss-172	136	8	goldberg	goldberg	PROPN
esutjss-172	136	9	(	(	PUNCT
esutjss-172	136	10	1949	1949	NUM
esutjss-172	136	11	)	)	PUNCT
esutjss-172	136	12	and	and	CCONJ
esutjss-172	136	13	chatfield	chatfield	PROPN
esutjss-172	136	14	(	(	PUNCT
esutjss-172	136	15	1977	1977	NUM
esutjss-172	136	16	)	)	PUNCT
esutjss-172	136	17	cited	cite	VERB
esutjss-172	136	18	in	in	ADP
esutjss-172	136	19	unegbu	unegbu	PROPN
esutjss-172	136	20	(	(	PUNCT
esutjss-172	136	21	2014	2014	NUM
esutjss-172	136	22	)	)	PUNCT
esutjss-172	136	23	opined	opine	VERB
esutjss-172	136	24	that	that	SCONJ
esutjss-172	136	25	in	in	ADP
esutjss-172	136	26	ancient	ancient	ADJ
esutjss-172	136	27	rome	rome	PROPN
esutjss-172	136	28	and	and	CCONJ
esutjss-172	136	29	greece	greece	PROPN
esutjss-172	136	30	,	,	PUNCT
esutjss-172	136	31	the	the	DET
esutjss-172	136	32	accounting	accounting	NOUN
esutjss-172	136	33	systems	system	NOUN
esutjss-172	136	34	were	be	AUX
esutjss-172	136	35	primarily	primarily	ADV
esutjss-172	136	36	focused	focus	VERB
esutjss-172	136	37	on	on	ADP
esutjss-172	136	38	bookkeeping	bookkeeping	NOUN
esutjss-172	136	39	and	and	CCONJ
esutjss-172	136	40	exposing	expose	VERB
esutjss-172	136	41	losses	loss	NOUN
esutjss-172	136	42	due	due	ADP
esutjss-172	136	43	to	to	ADP
esutjss-172	136	44	theft	theft	NOUN
esutjss-172	136	45	,	,	PUNCT
esutjss-172	136	46	fraud	fraud	NOUN
esutjss-172	136	47	,	,	PUNCT
esutjss-172	136	48	embezzlement	embezzlement	NOUN
esutjss-172	136	49	,	,	PUNCT
esutjss-172	136	50	inefficiency	inefficiency	NOUN
esutjss-172	136	51	,	,	PUNCT
esutjss-172	136	52	and	and	CCONJ
esutjss-172	136	53	corrupt	corrupt	ADJ
esutjss-172	136	54	practices	practice	NOUN
esutjss-172	136	55	and	and	CCONJ
esutjss-172	136	56	not	not	PART
esutjss-172	136	57	for	for	ADP
esutjss-172	136	58	decision	decision	NOUN
esutjss-172	136	59	making	making	NOUN
esutjss-172	136	60	and	and	CCONJ
esutjss-172	136	61	assets	asset	NOUN
esutjss-172	136	62	protection	protection	NOUN
esutjss-172	136	63	.	.	PUNCT
esutjss-172	137	1	meanwhile	meanwhile	ADV
esutjss-172	137	2	,	,	PUNCT
esutjss-172	137	3	considering	consider	VERB
esutjss-172	137	4	the	the	DET
esutjss-172	137	5	current	current	ADJ
esutjss-172	137	6	trend	trend	NOUN
esutjss-172	137	7	,	,	PUNCT
esutjss-172	137	8	modugu	modugu	NOUN
esutjss-172	137	9	,	,	PUNCT
esutjss-172	137	10	ohonba	ohonba	NOUN
esutjss-172	137	11	,	,	PUNCT
esutjss-172	137	12	and	and	CCONJ
esutjss-172	137	13	izedonmi	izedonmi	PROPN
esutjss-172	137	14	(	(	PUNCT
esutjss-172	137	15	2012	2012	NUM
esutjss-172	137	16	)	)	PUNCT
esutjss-172	137	17	opined	opine	VERB
esutjss-172	137	18	that	that	SCONJ
esutjss-172	137	19	directors	director	NOUN
esutjss-172	137	20	of	of	ADP
esutjss-172	137	21	companies	company	NOUN
esutjss-172	137	22	bake	bake	VERB
esutjss-172	137	23	their	their	PRON
esutjss-172	137	24	accounting	accounting	NOUN
esutjss-172	137	25	records	record	NOUN
esutjss-172	137	26	to	to	PART
esutjss-172	137	27	deceive	deceive	VERB
esutjss-172	137	28	183	183	NUM
esutjss-172	137	29	investors	investor	NOUN
esutjss-172	137	30	in	in	ADP
esutjss-172	137	31	the	the	DET
esutjss-172	137	32	private	private	ADJ
esutjss-172	137	33	sector	sector	NOUN
esutjss-172	137	34	.	.	PUNCT
esutjss-172	138	1	while	while	SCONJ
esutjss-172	138	2	in	in	ADP
esutjss-172	138	3	the	the	DET
esutjss-172	138	4	public	public	ADJ
esutjss-172	138	5	sector	sector	NOUN
esutjss-172	138	6	,	,	PUNCT
esutjss-172	138	7	corrupt	corrupt	ADJ
esutjss-172	138	8	public	public	ADJ
esutjss-172	138	9	office	office	NOUN
esutjss-172	138	10	holders	holder	NOUN
esutjss-172	138	11	in	in	ADP
esutjss-172	138	12	most	most	ADJ
esutjss-172	138	13	ministries	ministry	NOUN
esutjss-172	138	14	,	,	PUNCT
esutjss-172	138	15	departments	department	NOUN
esutjss-172	138	16	and	and	CCONJ
esutjss-172	138	17	agencies	agency	NOUN
esutjss-172	138	18	(	(	PUNCT
esutjss-172	138	19	mdas	mda	NOUN
esutjss-172	138	20	)	)	PUNCT
esutjss-172	138	21	corruption	corruption	NOUN
esutjss-172	138	22	tendencies	tendency	NOUN
esutjss-172	138	23	were	be	AUX
esutjss-172	138	24	not	not	PART
esutjss-172	138	25	different	different	ADJ
esutjss-172	138	26	.	.	PUNCT
esutjss-172	139	1	furthermore	furthermore	ADV
esutjss-172	139	2	,	,	PUNCT
esutjss-172	139	3	christensen	christensen	PROPN
esutjss-172	139	4	(	(	PUNCT
esutjss-172	139	5	2006	2006	NUM
esutjss-172	139	6	)	)	PUNCT
esutjss-172	139	7	in	in	ADP
esutjss-172	139	8	uchechara	uchechara	NOUN
esutjss-172	139	9	and	and	CCONJ
esutjss-172	139	10	obgonna	obgonna	NOUN
esutjss-172	139	11	(	(	PUNCT
esutjss-172	139	12	2017	2017	NUM
esutjss-172	139	13	)	)	PUNCT
esutjss-172	139	14	believed	believe	VERB
esutjss-172	139	15	firmly	firmly	ADV
esutjss-172	139	16	that	that	SCONJ
esutjss-172	139	17	professional	professional	ADJ
esutjss-172	139	18	accountants	accountant	NOUN
esutjss-172	139	19	had	have	AUX
esutjss-172	139	20	aided	aid	VERB
esutjss-172	139	21	multi	multi	ADJ
esutjss-172	139	22	-	-	ADJ
esutjss-172	139	23	national	national	ADJ
esutjss-172	139	24	companies	company	NOUN
esutjss-172	139	25	(	(	PUNCT
esutjss-172	139	26	mncs	mncs	PROPN
esutjss-172	139	27	)	)	PUNCT
esutjss-172	139	28	,	,	PUNCT
esutjss-172	139	29	wealthy	wealthy	ADJ
esutjss-172	139	30	citizens	citizen	NOUN
esutjss-172	139	31	,	,	PUNCT
esutjss-172	139	32	and	and	CCONJ
esutjss-172	139	33	the	the	DET
esutjss-172	139	34	political	political	ADJ
esutjss-172	139	35	class	class	NOUN
esutjss-172	139	36	in	in	ADP
esutjss-172	139	37	the	the	DET
esutjss-172	139	38	public	public	ADJ
esutjss-172	139	39	sector	sector	NOUN
esutjss-172	139	40	to	to	PART
esutjss-172	139	41	indulge	indulge	VERB
esutjss-172	139	42	in	in	ADP
esutjss-172	139	43	financial	financial	ADJ
esutjss-172	139	44	crime	crime	NOUN
esutjss-172	139	45	.	.	PUNCT
esutjss-172	140	1	the	the	DET
esutjss-172	140	2	inability	inability	NOUN
esutjss-172	140	3	of	of	ADP
esutjss-172	140	4	accounting	accounting	NOUN
esutjss-172	140	5	accounts	account	NOUN
esutjss-172	140	6	and	and	CCONJ
esutjss-172	140	7	reports	report	NOUN
esutjss-172	140	8	to	to	PART
esutjss-172	140	9	display	display	VERB
esutjss-172	140	10	a	a	DET
esutjss-172	140	11	true	true	ADJ
esutjss-172	140	12	and	and	CCONJ
esutjss-172	140	13	fair	fair	ADJ
esutjss-172	140	14	view	view	NOUN
esutjss-172	140	15	of	of	ADP
esutjss-172	140	16	the	the	DET
esutjss-172	140	17	financial	financial	ADJ
esutjss-172	140	18	healthiness	healthiness	NOUN
esutjss-172	140	19	or	or	CCONJ
esutjss-172	140	20	ill	ill	ADJ
esutjss-172	140	21	health	health	NOUN
esutjss-172	140	22	of	of	ADP
esutjss-172	140	23	public	public	ADJ
esutjss-172	140	24	institutions	institution	NOUN
esutjss-172	140	25	and	and	CCONJ
esutjss-172	140	26	the	the	DET
esutjss-172	140	27	plot	plot	NOUN
esutjss-172	140	28	of	of	ADP
esutjss-172	140	29	qualified	qualified	ADJ
esutjss-172	140	30	and	and	CCONJ
esutjss-172	140	31	proficient	proficient	ADJ
esutjss-172	140	32	accountants	accountant	NOUN
esutjss-172	140	33	in	in	ADP
esutjss-172	140	34	the	the	DET
esutjss-172	140	35	preparation	preparation	NOUN
esutjss-172	140	36	and	and	CCONJ
esutjss-172	140	37	confirmation	confirmation	NOUN
esutjss-172	140	38	of	of	ADP
esutjss-172	140	39	those	those	DET
esutjss-172	140	40	accounts	account	NOUN
esutjss-172	140	41	.	.	PUNCT
esutjss-172	141	1	however	however	ADV
esutjss-172	141	2	,	,	PUNCT
esutjss-172	141	3	the	the	DET
esutjss-172	141	4	failure	failure	NOUN
esutjss-172	141	5	of	of	ADP
esutjss-172	141	6	the	the	DET
esutjss-172	141	7	accounting	accounting	NOUN
esutjss-172	141	8	profession	profession	NOUN
esutjss-172	141	9	to	to	PART
esutjss-172	141	10	adequately	adequately	ADV
esutjss-172	141	11	considered	consider	VERB
esutjss-172	141	12	the	the	DET
esutjss-172	141	13	private	private	ADJ
esutjss-172	141	14	benefit	benefit	NOUN
esutjss-172	141	15	in	in	ADP
esutjss-172	141	16	the	the	DET
esutjss-172	141	17	determination	determination	NOUN
esutjss-172	141	18	of	of	ADP
esutjss-172	141	19	the	the	DET
esutjss-172	141	20	future	future	NOUN
esutjss-172	141	21	of	of	ADP
esutjss-172	141	22	accounting	accounting	NOUN
esutjss-172	141	23	and	and	CCONJ
esutjss-172	141	24	auditing	auditing	NOUN
esutjss-172	141	25	practice	practice	NOUN
esutjss-172	141	26	.	.	PUNCT
esutjss-172	142	1	nevertheless	nevertheless	ADV
esutjss-172	142	2	,	,	PUNCT
esutjss-172	142	3	the	the	DET
esutjss-172	142	4	alarming	alarming	ADJ
esutjss-172	142	5	corporate	corporate	ADJ
esutjss-172	142	6	failures	failure	NOUN
esutjss-172	142	7	and	and	CCONJ
esutjss-172	142	8	corruption	corruption	NOUN
esutjss-172	142	9	with	with	ADP
esutjss-172	142	10	which	which	PRON
esutjss-172	142	11	connected	connected	ADJ
esutjss-172	142	12	accountants	accountant	NOUN
esutjss-172	142	13	,	,	PUNCT
esutjss-172	142	14	auditors	auditor	NOUN
esutjss-172	142	15	,	,	PUNCT
esutjss-172	142	16	executives	executive	NOUN
esutjss-172	142	17	,	,	PUNCT
esutjss-172	142	18	and	and	CCONJ
esutjss-172	142	19	directors	director	NOUN
esutjss-172	142	20	have	have	AUX
esutjss-172	142	21	provoked	provoke	VERB
esutjss-172	142	22	probing	probe	VERB
esutjss-172	142	23	questions	question	NOUN
esutjss-172	142	24	to	to	PART
esutjss-172	142	25	be	be	AUX
esutjss-172	142	26	asked	ask	VERB
esutjss-172	142	27	as	as	ADP
esutjss-172	142	28	to	to	ADP
esutjss-172	142	29	the	the	DET
esutjss-172	142	30	truthfulness	truthfulness	ADJ
esutjss-172	142	31	and	and	CCONJ
esutjss-172	142	32	honesty	honesty	NOUN
esutjss-172	142	33	of	of	ADP
esutjss-172	142	34	the	the	DET
esutjss-172	142	35	professional	professional	NOUN
esutjss-172	142	36	is	be	AUX
esutjss-172	142	37	concerned	concern	VERB
esutjss-172	142	38	(	(	PUNCT
esutjss-172	142	39	clark	clark	PROPN
esutjss-172	142	40	et	et	PROPN
esutjss-172	142	41	al	al	PROPN
esutjss-172	142	42	.	.	PROPN
esutjss-172	142	43	,	,	PUNCT
esutjss-172	142	44	2003	2003	NUM
esutjss-172	142	45	cited	cite	VERB
esutjss-172	142	46	in	in	ADP
esutjss-172	142	47	uchechara	uchechara	PROPN
esutjss-172	142	48	&	&	CCONJ
esutjss-172	142	49	obgonna	obgonna	NOUN
esutjss-172	142	50	,	,	PUNCT
esutjss-172	142	51	2017	2017	NUM
esutjss-172	142	52	)	)	PUNCT
esutjss-172	142	53	.	.	PUNCT
esutjss-172	143	1	meanwhile	meanwhile	ADV
esutjss-172	143	2	,	,	PUNCT
esutjss-172	143	3	assessing	assess	VERB
esutjss-172	143	4	the	the	DET
esutjss-172	143	5	role	role	NOUN
esutjss-172	143	6	of	of	ADP
esutjss-172	143	7	the	the	DET
esutjss-172	143	8	accountants	accountant	NOUN
esutjss-172	143	9	,	,	PUNCT
esutjss-172	143	10	nwali	nwali	PROPN
esutjss-172	143	11	(	(	PUNCT
esutjss-172	143	12	2010	2010	NUM
esutjss-172	143	13	)	)	PUNCT
esutjss-172	143	14	in	in	ADP
esutjss-172	143	15	adedeji	adedeji	NOUN
esutjss-172	143	16	et	et	PROPN
esutjss-172	143	17	al	al	PROPN
esutjss-172	143	18	.	.	PROPN
esutjss-172	144	1	(	(	PUNCT
esutjss-172	144	2	2018	2018	NUM
esutjss-172	144	3	)	)	PUNCT
esutjss-172	144	4	submitted	submit	VERB
esutjss-172	144	5	that	that	PRON
esutjss-172	144	6	accountants	accountant	NOUN
esutjss-172	144	7	in	in	ADP
esutjss-172	144	8	the	the	DET
esutjss-172	144	9	public	public	ADJ
esutjss-172	144	10	sector	sector	NOUN
esutjss-172	144	11	are	be	AUX
esutjss-172	144	12	greatly	greatly	ADV
esutjss-172	144	13	concerned	concerned	ADJ
esutjss-172	144	14	with	with	ADP
esutjss-172	144	15	issues	issue	NOUN
esutjss-172	144	16	such	such	ADJ
esutjss-172	144	17	as	as	ADP
esutjss-172	144	18	probity	probity	NOUN
esutjss-172	144	19	,	,	PUNCT
esutjss-172	144	20	accountability	accountability	NOUN
esutjss-172	144	21	,	,	PUNCT
esutjss-172	144	22	and	and	CCONJ
esutjss-172	144	23	ensuring	ensure	VERB
esutjss-172	144	24	that	that	SCONJ
esutjss-172	144	25	appropriate	appropriate	ADJ
esutjss-172	144	26	procedures	procedure	NOUN
esutjss-172	144	27	are	be	AUX
esutjss-172	144	28	guaranteed	guarantee	VERB
esutjss-172	144	29	.	.	PUNCT
esutjss-172	145	1	expenditures	expenditure	NOUN
esutjss-172	145	2	are	be	AUX
esutjss-172	145	3	made	make	VERB
esutjss-172	145	4	and	and	CCONJ
esutjss-172	145	5	revenue	revenue	NOUN
esutjss-172	145	6	is	be	AUX
esutjss-172	145	7	received	receive	VERB
esutjss-172	145	8	in	in	ADP
esutjss-172	145	9	accordance	accordance	NOUN
esutjss-172	145	10	with	with	ADP
esutjss-172	145	11	relevant	relevant	ADJ
esutjss-172	145	12	financial	financial	ADJ
esutjss-172	145	13	laws	law	NOUN
esutjss-172	145	14	.	.	PUNCT
esutjss-172	146	1	similarly	similarly	ADV
esutjss-172	146	2	,	,	PUNCT
esutjss-172	146	3	emechele	emechele	X
esutjss-172	146	4	(	(	PUNCT
esutjss-172	146	5	2009	2009	NUM
esutjss-172	146	6	)	)	PUNCT
esutjss-172	146	7	in	in	ADP
esutjss-172	146	8	adedeji	adedeji	NOUN
esutjss-172	146	9	et	et	PROPN
esutjss-172	146	10	al	al	PROPN
esutjss-172	146	11	.	.	PROPN
esutjss-172	147	1	(	(	PUNCT
esutjss-172	147	2	2018	2018	NUM
esutjss-172	147	3	)	)	PUNCT
esutjss-172	147	4	opined	opine	VERB
esutjss-172	147	5	that	that	SCONJ
esutjss-172	147	6	the	the	DET
esutjss-172	147	7	accountant	accountant	NOUN
esutjss-172	147	8	is	be	AUX
esutjss-172	147	9	responsible	responsible	ADJ
esutjss-172	147	10	for	for	ADP
esutjss-172	147	11	testing	testing	NOUN
esutjss-172	147	12	and	and	CCONJ
esutjss-172	147	13	monitoring	monitor	VERB
esutjss-172	147	14	internal	internal	ADJ
esutjss-172	147	15	controls	control	NOUN
esutjss-172	147	16	to	to	PART
esutjss-172	147	17	see	see	VERB
esutjss-172	147	18	if	if	SCONJ
esutjss-172	147	19	they	they	PRON
esutjss-172	147	20	are	be	AUX
esutjss-172	147	21	active	active	ADJ
esutjss-172	147	22	and	and	CCONJ
esutjss-172	147	23	guaranteeing	guarantee	VERB
esutjss-172	147	24	the	the	DET
esutjss-172	147	25	fairness	fairness	NOUN
esutjss-172	147	26	of	of	ADP
esutjss-172	147	27	financial	financial	ADJ
esutjss-172	147	28	statements	statement	NOUN
esutjss-172	147	29	and	and	CCONJ
esutjss-172	147	30	reporting	reporting	NOUN
esutjss-172	147	31	practices	practice	NOUN
esutjss-172	147	32	.	.	PUNCT
esutjss-172	148	1	examine	examine	VERB
esutjss-172	148	2	financial	financial	ADJ
esutjss-172	148	3	statements	statement	NOUN
esutjss-172	148	4	to	to	PART
esutjss-172	148	5	recognize	recognize	VERB
esutjss-172	148	6	a	a	DET
esutjss-172	148	7	departure	departure	NOUN
esutjss-172	148	8	from	from	ADP
esutjss-172	148	9	policies	policy	NOUN
esutjss-172	148	10	and	and	CCONJ
esutjss-172	148	11	practices	practice	NOUN
esutjss-172	148	12	.	.	PUNCT
esutjss-172	149	1	furthermore	furthermore	ADV
esutjss-172	149	2	,	,	PUNCT
esutjss-172	149	3	adedeji	adedeji	NOUN
esutjss-172	149	4	et	et	PROPN
esutjss-172	149	5	al	al	PROPN
esutjss-172	149	6	.	.	PROPN
esutjss-172	150	1	(	(	PUNCT
esutjss-172	150	2	2018	2018	NUM
esutjss-172	150	3	)	)	PUNCT
esutjss-172	150	4	asserted	assert	VERB
esutjss-172	150	5	that	that	SCONJ
esutjss-172	150	6	government	government	NOUN
esutjss-172	150	7	accountants	accountant	NOUN
esutjss-172	150	8	are	be	AUX
esutjss-172	150	9	to	to	PART
esutjss-172	150	10	ensure	ensure	VERB
esutjss-172	150	11	excellent	excellent	ADJ
esutjss-172	150	12	stewardship	stewardship	NOUN
esutjss-172	150	13	of	of	ADP
esutjss-172	150	14	assets	asset	NOUN
esutjss-172	150	15	and	and	CCONJ
esutjss-172	150	16	public	public	ADJ
esutjss-172	150	17	funds	fund	NOUN
esutjss-172	150	18	,	,	PUNCT
esutjss-172	150	19	enhance	enhance	VERB
esutjss-172	150	20	cost	cost	NOUN
esutjss-172	150	21	-	-	PUNCT
esutjss-172	150	22	effectiveness	effectiveness	NOUN
esutjss-172	150	23	,	,	PUNCT
esutjss-172	150	24	ensure	ensure	VERB
esutjss-172	150	25	financial	financial	ADJ
esutjss-172	150	26	accountability	accountability	NOUN
esutjss-172	150	27	,	,	PUNCT
esutjss-172	150	28	and	and	CCONJ
esutjss-172	150	29	improve	improve	VERB
esutjss-172	150	30	transparency	transparency	NOUN
esutjss-172	150	31	in	in	ADP
esutjss-172	150	32	government	government	NOUN
esutjss-172	150	33	accounts	account	NOUN
esutjss-172	150	34	.	.	PUNCT
esutjss-172	151	1	the	the	DET
esutjss-172	151	2	context	context	NOUN
esutjss-172	151	3	of	of	ADP
esutjss-172	151	4	financial	financial	ADJ
esutjss-172	151	5	corruption	corruption	NOUN
esutjss-172	151	6	and	and	CCONJ
esutjss-172	151	7	the	the	DET
esutjss-172	151	8	professional	professional	ADJ
esutjss-172	151	9	accountant	accountant	NOUN
esutjss-172	151	10	an	an	DET
esutjss-172	151	11	accountant	accountant	NOUN
esutjss-172	151	12	with	with	ADP
esutjss-172	151	13	professional	professional	ADJ
esutjss-172	151	14	content	content	NOUN
esutjss-172	151	15	(	(	PUNCT
esutjss-172	151	16	members	member	NOUN
esutjss-172	151	17	of	of	ADP
esutjss-172	151	18	accounting	accounting	NOUN
esutjss-172	151	19	bodies	body	NOUN
esutjss-172	151	20	like	like	ADP
esutjss-172	151	21	the	the	DET
esutjss-172	151	22	anan	anan	PROPN
esutjss-172	151	23	and	and	CCONJ
esutjss-172	151	24	ican	ican	ADJ
esutjss-172	151	25	)	)	PUNCT
esutjss-172	151	26	will	will	AUX
esutjss-172	151	27	probably	probably	ADV
esutjss-172	151	28	be	be	AUX
esutjss-172	151	29	more	more	ADV
esutjss-172	151	30	effective	effective	ADJ
esutjss-172	151	31	in	in	ADP
esutjss-172	151	32	compliance	compliance	NOUN
esutjss-172	151	33	with	with	ADP
esutjss-172	151	34	relevant	relevant	ADJ
esutjss-172	151	35	accounting	accounting	NOUN
esutjss-172	151	36	standards	standard	NOUN
esutjss-172	151	37	,	,	PUNCT
esutjss-172	151	38	uphold	uphold	VERB
esutjss-172	151	39	professional	professional	ADJ
esutjss-172	151	40	codes	code	NOUN
esutjss-172	151	41	of	of	ADP
esutjss-172	151	42	ethics	ethic	NOUN
esutjss-172	151	43	,	,	PUNCT
esutjss-172	151	44	and	and	CCONJ
esutjss-172	151	45	promote	promote	VERB
esutjss-172	151	46	obedience	obedience	NOUN
esutjss-172	151	47	to	to	ADP
esutjss-172	151	48	internal	internal	ADJ
esutjss-172	151	49	control	control	NOUN
esutjss-172	151	50	in	in	ADP
esutjss-172	151	51	the	the	DET
esutjss-172	151	52	organization	organization	NOUN
esutjss-172	151	53	which	which	PRON
esutjss-172	151	54	will	will	AUX
esutjss-172	151	55	help	help	VERB
esutjss-172	151	56	in	in	ADP
esutjss-172	151	57	curtailing	curtail	VERB
esutjss-172	151	58	fraudulent	fraudulent	ADJ
esutjss-172	151	59	acts	act	NOUN
esutjss-172	151	60	in	in	ADP
esutjss-172	151	61	the	the	DET
esutjss-172	151	62	organization	organization	NOUN
esutjss-172	151	63	.	.	PUNCT
esutjss-172	152	1	also	also	ADV
esutjss-172	152	2	,	,	PUNCT
esutjss-172	152	3	sanctions	sanction	NOUN
esutjss-172	152	4	from	from	ADP
esutjss-172	152	5	the	the	DET
esutjss-172	152	6	professional	professional	ADJ
esutjss-172	152	7	body	body	NOUN
esutjss-172	152	8	will	will	AUX
esutjss-172	152	9	prevent	prevent	VERB
esutjss-172	152	10	a	a	DET
esutjss-172	152	11	professional	professional	ADJ
esutjss-172	152	12	accountant	accountant	NOUN
esutjss-172	152	13	from	from	ADP
esutjss-172	152	14	being	be	AUX
esutjss-172	152	15	involved	involve	VERB
esutjss-172	152	16	in	in	ADP
esutjss-172	152	17	any	any	DET
esutjss-172	152	18	type	type	NOUN
esutjss-172	152	19	of	of	ADP
esutjss-172	152	20	financial	financial	ADJ
esutjss-172	152	21	corruption	corruption	NOUN
esutjss-172	152	22	or	or	CCONJ
esutjss-172	152	23	aiding	aid	VERB
esutjss-172	152	24	it	it	PRON
esutjss-172	152	25	in	in	ADP
esutjss-172	152	26	any	any	DET
esutjss-172	152	27	fashion	fashion	NOUN
esutjss-172	152	28	or	or	CCONJ
esutjss-172	152	29	dimension	dimension	NOUN
esutjss-172	152	30	.	.	PUNCT
esutjss-172	153	1	it	it	PRON
esutjss-172	153	2	is	be	AUX
esutjss-172	153	3	not	not	PART
esutjss-172	153	4	unlikely	unlikely	ADJ
esutjss-172	153	5	that	that	SCONJ
esutjss-172	153	6	the	the	DET
esutjss-172	153	7	professional	professional	ADJ
esutjss-172	153	8	accountant	accountant	NOUN
esutjss-172	153	9	knows	know	VERB
esutjss-172	153	10	the	the	DET
esutjss-172	153	11	best	good	ADJ
esutjss-172	153	12	and	and	CCONJ
esutjss-172	153	13	most	most	ADV
esutjss-172	153	14	subtle	subtle	ADJ
esutjss-172	153	15	form	form	NOUN
esutjss-172	153	16	of	of	ADP
esutjss-172	153	17	financial	financial	ADJ
esutjss-172	153	18	corruption	corruption	NOUN
esutjss-172	153	19	that	that	PRON
esutjss-172	153	20	can	can	AUX
esutjss-172	153	21	be	be	AUX
esutjss-172	153	22	perpetrated	perpetrate	VERB
esutjss-172	153	23	in	in	ADP
esutjss-172	153	24	an	an	DET
esutjss-172	153	25	organization	organization	NOUN
esutjss-172	153	26	.	.	PUNCT
esutjss-172	154	1	if	if	SCONJ
esutjss-172	154	2	the	the	DET
esutjss-172	154	3	professional	professional	ADJ
esutjss-172	154	4	accountant	accountant	NOUN
esutjss-172	154	5	chooses	choose	VERB
esutjss-172	154	6	to	to	PART
esutjss-172	154	7	be	be	AUX
esutjss-172	154	8	fraudulent	fraudulent	ADJ
esutjss-172	154	9	,	,	PUNCT
esutjss-172	154	10	he	he	PRON
esutjss-172	154	11	will	will	AUX
esutjss-172	154	12	be	be	AUX
esutjss-172	154	13	very	very	ADV
esutjss-172	154	14	perfect	perfect	ADJ
esutjss-172	154	15	.	.	PUNCT
esutjss-172	155	1	but	but	CCONJ
esutjss-172	155	2	when	when	SCONJ
esutjss-172	155	3	the	the	DET
esutjss-172	155	4	professional	professional	ADJ
esutjss-172	155	5	accountant	accountant	NOUN
esutjss-172	155	6	is	be	AUX
esutjss-172	155	7	honest	honest	ADJ
esutjss-172	155	8	,	,	PUNCT
esutjss-172	155	9	it	it	PRON
esutjss-172	155	10	will	will	AUX
esutjss-172	155	11	be	be	AUX
esutjss-172	155	12	uneasy	uneasy	ADJ
esutjss-172	155	13	for	for	SCONJ
esutjss-172	155	14	fraudulent	fraudulent	ADJ
esutjss-172	155	15	staff	staff	NOUN
esutjss-172	155	16	to	to	PART
esutjss-172	155	17	perpetrate	perpetrate	VERB
esutjss-172	155	18	fraud	fraud	NOUN
esutjss-172	155	19	without	without	ADP
esutjss-172	155	20	the	the	DET
esutjss-172	155	21	knowledge	knowledge	NOUN
esutjss-172	155	22	of	of	ADP
esutjss-172	155	23	the	the	DET
esutjss-172	155	24	accountant	accountant	NOUN
esutjss-172	155	25	.	.	PUNCT
esutjss-172	156	1	popoola	popoola	PROPN
esutjss-172	156	2	,	,	PUNCT
esutjss-172	156	3	et	et	PROPN
esutjss-172	156	4	al	al	PROPN
esutjss-172	156	5	(	(	PUNCT
esutjss-172	156	6	2016	2016	NUM
esutjss-172	156	7	)	)	PUNCT
esutjss-172	156	8	study	study	NOUN
esutjss-172	156	9	revealed	reveal	VERB
esutjss-172	156	10	that	that	SCONJ
esutjss-172	156	11	significant	significant	ADJ
esutjss-172	156	12	positive	positive	ADJ
esutjss-172	156	13	relationship	relationship	NOUN
esutjss-172	156	14	between	between	ADP
esutjss-172	156	15	skill	skill	NOUN
esutjss-172	156	16	and	and	CCONJ
esutjss-172	156	17	knowledge	knowledge	NOUN
esutjss-172	156	18	and	and	CCONJ
esutjss-172	156	19	fraud	fraud	NOUN
esutjss-172	156	20	risk	risk	NOUN
esutjss-172	156	21	assessment	assessment	NOUN
esutjss-172	156	22	.	.	PUNCT
esutjss-172	157	1	184	184	NUM
esutjss-172	157	2	table	table	NOUN
esutjss-172	157	3	2.3	2.3	NUM
esutjss-172	157	4	corruption	corruption	NOUN
esutjss-172	157	5	propinquity	propinquity	NOUN
esutjss-172	157	6	box	box	NOUN
esutjss-172	157	7	source	source	NOUN
esutjss-172	157	8	:	:	PUNCT
esutjss-172	157	9	(	(	PUNCT
esutjss-172	157	10	researchers	researcher	NOUN
esutjss-172	157	11	’	'	PUNCT
esutjss-172	157	12	expression	expression	NOUN
esutjss-172	157	13	of	of	ADP
esutjss-172	157	14	nearness	nearness	NOUN
esutjss-172	157	15	to	to	ADP
esutjss-172	157	16	corruption	corruption	NOUN
esutjss-172	157	17	)	)	PUNCT
esutjss-172	157	18	the	the	DET
esutjss-172	157	19	corruption	corruption	NOUN
esutjss-172	157	20	propinquity	propinquity	NOUN
esutjss-172	157	21	box	box	NOUN
esutjss-172	157	22	shows	show	VERB
esutjss-172	157	23	the	the	DET
esutjss-172	157	24	extent	extent	NOUN
esutjss-172	157	25	of	of	ADP
esutjss-172	157	26	the	the	DET
esutjss-172	157	27	proximity	proximity	NOUN
esutjss-172	157	28	of	of	ADP
esutjss-172	157	29	accountants	accountant	NOUN
esutjss-172	157	30	,	,	PUNCT
esutjss-172	157	31	auditors	auditor	NOUN
esutjss-172	157	32	,	,	PUNCT
esutjss-172	157	33	and	and	CCONJ
esutjss-172	157	34	government	government	NOUN
esutjss-172	157	35	anti	anti	ADJ
esutjss-172	157	36	-	-	ADJ
esutjss-172	157	37	corrupt	corrupt	ADJ
esutjss-172	157	38	agencies	agency	NOUN
esutjss-172	157	39	to	to	ADP
esutjss-172	157	40	economic	economic	ADJ
esutjss-172	157	41	and	and	CCONJ
esutjss-172	157	42	financial	financial	ADJ
esutjss-172	157	43	crimes	crime	NOUN
esutjss-172	157	44	in	in	ADP
esutjss-172	157	45	the	the	DET
esutjss-172	157	46	public	public	ADJ
esutjss-172	157	47	sector	sector	NOUN
esutjss-172	157	48	.	.	PUNCT
esutjss-172	158	1	the	the	DET
esutjss-172	158	2	accountants	accountant	NOUN
esutjss-172	158	3	work	work	VERB
esutjss-172	158	4	in	in	ADP
esutjss-172	158	5	government	government	NOUN
esutjss-172	158	6	organizations	organization	NOUN
esutjss-172	158	7	,	,	PUNCT
esutjss-172	158	8	hence	hence	ADV
esutjss-172	158	9	closest	close	ADJ
esutjss-172	158	10	to	to	ADP
esutjss-172	158	11	corrupt	corrupt	ADJ
esutjss-172	158	12	conduct	conduct	NOUN
esutjss-172	158	13	,	,	PUNCT
esutjss-172	158	14	but	but	CCONJ
esutjss-172	158	15	likely	likely	ADV
esutjss-172	158	16	with	with	ADP
esutjss-172	158	17	lesser	less	ADJ
esutjss-172	158	18	responsibility	responsibility	NOUN
esutjss-172	158	19	and	and	CCONJ
esutjss-172	158	20	power	power	NOUN
esutjss-172	158	21	in	in	ADP
esutjss-172	158	22	combating	combat	VERB
esutjss-172	158	23	fraudulent	fraudulent	ADJ
esutjss-172	158	24	activities	activity	NOUN
esutjss-172	158	25	in	in	ADP
esutjss-172	158	26	the	the	DET
esutjss-172	158	27	organization	organization	NOUN
esutjss-172	158	28	.	.	PUNCT
esutjss-172	159	1	the	the	DET
esutjss-172	159	2	auditors	auditor	NOUN
esutjss-172	159	3	are	be	AUX
esutjss-172	159	4	likely	likely	ADV
esutjss-172	159	5	closer	close	ADV
esutjss-172	159	6	to	to	ADP
esutjss-172	159	7	corrupt	corrupt	ADJ
esutjss-172	159	8	conduct	conduct	NOUN
esutjss-172	159	9	in	in	ADP
esutjss-172	159	10	government	government	NOUN
esutjss-172	159	11	establishments	establishment	NOUN
esutjss-172	159	12	than	than	ADP
esutjss-172	159	13	the	the	DET
esutjss-172	159	14	government	government	NOUN
esutjss-172	159	15	anti	anti	ADJ
esutjss-172	159	16	-	-	ADJ
esutjss-172	159	17	craft	craft	ADJ
esutjss-172	159	18	agencies	agency	NOUN
esutjss-172	159	19	.	.	PUNCT
esutjss-172	160	1	this	this	PRON
esutjss-172	160	2	is	be	AUX
esutjss-172	160	3	because	because	SCONJ
esutjss-172	160	4	the	the	DET
esutjss-172	160	5	auditors	auditor	NOUN
esutjss-172	160	6	according	accord	VERB
esutjss-172	160	7	to	to	ADP
esutjss-172	160	8	josiah	josiah	PROPN
esutjss-172	160	9	,	,	PUNCT
esutjss-172	160	10	adediran	adediran	ADJ
esutjss-172	160	11	,	,	PUNCT
esutjss-172	160	12	and	and	CCONJ
esutjss-172	160	13	akpeti	akpeti	PROPN
esutjss-172	160	14	(	(	PUNCT
esutjss-172	160	15	2012	2012	NUM
esutjss-172	160	16	)	)	PUNCT
esutjss-172	160	17	performed	perform	VERB
esutjss-172	160	18	an	an	DET
esutjss-172	160	19	independent	independent	ADJ
esutjss-172	160	20	assessment	assessment	NOUN
esutjss-172	160	21	procedure	procedure	NOUN
esutjss-172	160	22	regulated	regulate	VERB
esutjss-172	160	23	by	by	ADP
esutjss-172	160	24	standards	standard	NOUN
esutjss-172	160	25	for	for	ADP
esutjss-172	160	26	examining	examine	VERB
esutjss-172	160	27	,	,	PUNCT
esutjss-172	160	28	investigating	investigate	VERB
esutjss-172	160	29	,	,	PUNCT
esutjss-172	160	30	and	and	CCONJ
esutjss-172	160	31	verifying	verify	VERB
esutjss-172	160	32	the	the	DET
esutjss-172	160	33	financial	financial	ADJ
esutjss-172	160	34	statements	statement	NOUN
esutjss-172	160	35	of	of	ADP
esutjss-172	160	36	an	an	DET
esutjss-172	160	37	organization	organization	NOUN
esutjss-172	160	38	.	.	PUNCT
esutjss-172	161	1	the	the	DET
esutjss-172	161	2	auditor	auditor	NOUN
esutjss-172	161	3	should	should	AUX
esutjss-172	161	4	be	be	AUX
esutjss-172	161	5	qualified	qualify	VERB
esutjss-172	161	6	and	and	CCONJ
esutjss-172	161	7	appointed	appoint	VERB
esutjss-172	161	8	to	to	PART
esutjss-172	161	9	carry	carry	VERB
esutjss-172	161	10	out	out	ADP
esutjss-172	161	11	the	the	DET
esutjss-172	161	12	engagement	engagement	NOUN
esutjss-172	161	13	and	and	CCONJ
esutjss-172	161	14	seeks	seek	VERB
esutjss-172	161	15	to	to	PART
esutjss-172	161	16	form	form	VERB
esutjss-172	161	17	an	an	DET
esutjss-172	161	18	opinion	opinion	NOUN
esutjss-172	161	19	about	about	ADP
esutjss-172	161	20	the	the	DET
esutjss-172	161	21	truthfulness	truthfulness	ADJ
esutjss-172	161	22	,	,	PUNCT
esutjss-172	161	23	correctness	correctness	NOUN
esutjss-172	161	24	,	,	PUNCT
esutjss-172	161	25	reliability	reliability	NOUN
esutjss-172	161	26	,	,	PUNCT
esutjss-172	161	27	and	and	CCONJ
esutjss-172	161	28	fairness	fairness	NOUN
esutjss-172	161	29	of	of	ADP
esutjss-172	161	30	the	the	DET
esutjss-172	161	31	organization	organization	NOUN
esutjss-172	161	32	’s	’s	PART
esutjss-172	161	33	financial	financial	ADJ
esutjss-172	161	34	statement	statement	NOUN
esutjss-172	161	35	and	and	CCONJ
esutjss-172	161	36	the	the	DET
esutjss-172	161	37	documents	document	NOUN
esutjss-172	161	38	on	on	ADP
esutjss-172	161	39	which	which	PRON
esutjss-172	161	40	the	the	DET
esutjss-172	161	41	financial	financial	ADJ
esutjss-172	161	42	statements	statement	NOUN
esutjss-172	161	43	were	be	AUX
esutjss-172	161	44	prepared	prepare	VERB
esutjss-172	161	45	.	.	PUNCT
esutjss-172	162	1	meanwhile	meanwhile	ADV
esutjss-172	162	2	,	,	PUNCT
esutjss-172	162	3	an	an	DET
esutjss-172	162	4	auditor	auditor	NOUN
esutjss-172	162	5	seems	seem	VERB
esutjss-172	162	6	to	to	PART
esutjss-172	162	7	have	have	VERB
esutjss-172	162	8	more	more	ADJ
esutjss-172	162	9	role	role	NOUN
esutjss-172	162	10	and	and	CCONJ
esutjss-172	162	11	responsibility	responsibility	NOUN
esutjss-172	162	12	in	in	ADP
esutjss-172	162	13	combating	combat	VERB
esutjss-172	162	14	corruption	corruption	NOUN
esutjss-172	162	15	in	in	ADP
esutjss-172	162	16	the	the	DET
esutjss-172	162	17	public	public	ADJ
esutjss-172	162	18	sector	sector	NOUN
esutjss-172	162	19	of	of	ADP
esutjss-172	162	20	nigeria	nigeria	PROPN
esutjss-172	162	21	.	.	PUNCT
esutjss-172	163	1	similarly	similarly	ADV
esutjss-172	163	2	,	,	PUNCT
esutjss-172	163	3	government	government	NOUN
esutjss-172	163	4	anti	anti	ADJ
esutjss-172	163	5	-	-	ADJ
esutjss-172	163	6	corrupt	corrupt	ADJ
esutjss-172	163	7	agencies	agency	NOUN
esutjss-172	163	8	are	be	AUX
esutjss-172	163	9	at	at	ADP
esutjss-172	163	10	more	more	ADJ
esutjss-172	163	11	distance	distance	NOUN
esutjss-172	163	12	from	from	ADP
esutjss-172	163	13	the	the	DET
esutjss-172	163	14	organizations	organization	NOUN
esutjss-172	163	15	,	,	PUNCT
esutjss-172	163	16	and	and	CCONJ
esutjss-172	163	17	corrupt	corrupt	ADJ
esutjss-172	163	18	practices	practice	NOUN
esutjss-172	163	19	than	than	SCONJ
esutjss-172	163	20	the	the	DET
esutjss-172	163	21	auditors	auditor	NOUN
esutjss-172	163	22	are	be	AUX
esutjss-172	163	23	.	.	PUNCT
esutjss-172	164	1	however	however	ADV
esutjss-172	164	2	,	,	PUNCT
esutjss-172	164	3	these	these	DET
esutjss-172	164	4	government	government	NOUN
esutjss-172	164	5	anti	anti	ADJ
esutjss-172	164	6	-	-	ADJ
esutjss-172	164	7	corrupt	corrupt	ADJ
esutjss-172	164	8	agencies	agency	NOUN
esutjss-172	164	9	possibly	possibly	ADV
esutjss-172	164	10	have	have	VERB
esutjss-172	164	11	greater	great	ADJ
esutjss-172	164	12	power	power	NOUN
esutjss-172	164	13	and	and	CCONJ
esutjss-172	164	14	responsibility	responsibility	NOUN
esutjss-172	164	15	in	in	ADP
esutjss-172	164	16	combating	combat	VERB
esutjss-172	164	17	corruption	corruption	NOUN
esutjss-172	164	18	in	in	ADP
esutjss-172	164	19	the	the	DET
esutjss-172	164	20	nigerian	nigerian	ADJ
esutjss-172	164	21	public	public	ADJ
esutjss-172	164	22	sector	sector	NOUN
esutjss-172	164	23	.	.	PUNCT
esutjss-172	165	1	notwithstanding	notwithstanding	ADP
esutjss-172	165	2	,	,	PUNCT
esutjss-172	165	3	the	the	DET
esutjss-172	165	4	financial	financial	ADJ
esutjss-172	165	5	statement	statement	NOUN
esutjss-172	165	6	is	be	AUX
esutjss-172	165	7	prepared	prepare	VERB
esutjss-172	165	8	by	by	ADP
esutjss-172	165	9	the	the	DET
esutjss-172	165	10	accountants	accountant	NOUN
esutjss-172	165	11	,	,	PUNCT
esutjss-172	165	12	examined	examine	VERB
esutjss-172	165	13	by	by	ADP
esutjss-172	165	14	the	the	DET
esutjss-172	165	15	auditors	auditor	NOUN
esutjss-172	165	16	with	with	ADP
esutjss-172	165	17	other	other	ADJ
esutjss-172	165	18	relevant	relevant	ADJ
esutjss-172	165	19	records	record	NOUN
esutjss-172	165	20	,	,	PUNCT
esutjss-172	165	21	and	and	CCONJ
esutjss-172	165	22	likely	likely	ADV
esutjss-172	165	23	useful	useful	ADJ
esutjss-172	165	24	during	during	ADP
esutjss-172	165	25	an	an	DET
esutjss-172	165	26	investigation	investigation	NOUN
esutjss-172	165	27	by	by	ADP
esutjss-172	165	28	government	government	NOUN
esutjss-172	165	29	anti	anti	ADJ
esutjss-172	165	30	-	-	ADJ
esutjss-172	165	31	corrupt	corrupt	ADJ
esutjss-172	165	32	agencies	agency	NOUN
esutjss-172	165	33	upon	upon	SCONJ
esutjss-172	165	34	issues	issue	NOUN
esutjss-172	165	35	and	and	CCONJ
esutjss-172	165	36	red	red	ADJ
esutjss-172	165	37	flags	flag	NOUN
esutjss-172	165	38	raised	raise	VERB
esutjss-172	165	39	by	by	ADP
esutjss-172	165	40	the	the	DET
esutjss-172	165	41	auditor	auditor	NOUN
esutjss-172	165	42	.	.	PUNCT
esutjss-172	166	1	in	in	ADP
esutjss-172	166	2	the	the	DET
esutjss-172	166	3	same	same	ADJ
esutjss-172	166	4	vein	vein	NOUN
esutjss-172	166	5	,	,	PUNCT
esutjss-172	166	6	a	a	DET
esutjss-172	166	7	large	large	ADJ
esutjss-172	166	8	portion	portion	NOUN
esutjss-172	166	9	of	of	ADP
esutjss-172	166	10	the	the	DET
esutjss-172	166	11	tsa	tsa	NOUN
esutjss-172	166	12	and	and	CCONJ
esutjss-172	166	13	the	the	DET
esutjss-172	166	14	wbw	wbw	PROPN
esutjss-172	166	15	policy	policy	NOUN
esutjss-172	166	16	objective	objective	NOUN
esutjss-172	166	17	is	be	AUX
esutjss-172	166	18	the	the	DET
esutjss-172	166	19	reduction	reduction	NOUN
esutjss-172	166	20	if	if	SCONJ
esutjss-172	166	21	not	not	PART
esutjss-172	166	22	elimination	elimination	NOUN
esutjss-172	166	23	of	of	ADP
esutjss-172	166	24	corrupt	corrupt	ADJ
esutjss-172	166	25	activities	activity	NOUN
esutjss-172	166	26	in	in	ADP
esutjss-172	166	27	the	the	DET
esutjss-172	166	28	public	public	ADJ
esutjss-172	166	29	sector	sector	NOUN
esutjss-172	166	30	of	of	ADP
esutjss-172	166	31	nigeria	nigeria	PROPN
esutjss-172	166	32	.	.	PUNCT
esutjss-172	167	1	government	government	NOUN
esutjss-172	167	2	anti	anti	ADJ
esutjss-172	167	3	-	-	ADJ
esutjss-172	167	4	craft	craft	ADJ
esutjss-172	167	5	agencies	agency	NOUN
esutjss-172	167	6	red	red	ADJ
esutjss-172	167	7	flags	flag	NOUN
esutjss-172	167	8	whistle	whistle	VERB
esutjss-172	167	9	blowers	blower	NOUN
esutjss-172	167	10	treasury	treasury	PROPN
esutjss-172	167	11	single	single	ADJ
esutjss-172	167	12	account	account	NOUN
esutjss-172	167	13	auditors	auditor	NOUN
esutjss-172	167	14	financial	financial	ADJ
esutjss-172	167	15	statements	statement	NOUN
esutjss-172	167	16	and	and	CCONJ
esutjss-172	167	17	other	other	ADJ
esutjss-172	167	18	relevant	relevant	ADJ
esutjss-172	167	19	evidence	evidence	NOUN
esutjss-172	167	20	annual	annual	ADJ
esutjss-172	167	21	or	or	CCONJ
esutjss-172	167	22	statutory	statutory	ADJ
esutjss-172	167	23	audit	audit	NOUN
esutjss-172	167	24	.	.	PUNCT
esutjss-172	168	1	accountants	accountant	NOUN
esutjss-172	168	2	nigerian	nigerian	ADJ
esutjss-172	168	3	public	public	ADJ
esutjss-172	168	4	sector	sector	NOUN
esutjss-172	168	5	:	:	PUNCT
esutjss-172	168	6	financial	financial	ADJ
esutjss-172	168	7	corruption	corruption	NOUN
esutjss-172	168	8	:	:	PUNCT
esutjss-172	169	1	i	i	PRON
esutjss-172	169	2	fraud	fraud	VERB
esutjss-172	169	3	ii	ii	PROPN
esutjss-172	169	4	bribery	bribery	PROPN
esutjss-172	169	5	iii	iii	PROPN
esutjss-172	169	6	embezzlement	embezzlement	NOUN
esutjss-172	169	7	ete	ete	NOUN
esutjss-172	169	8	.	.	PUNCT
esutjss-172	170	1	c	c	X
esutjss-172	170	2	lo	lo	PROPN
esutjss-172	170	3	se	se	PROPN
esutjss-172	170	4	to	to	PART
esutjss-172	170	5	co	co	AUX
esutjss-172	170	6	rru	rru	VERB
esutjss-172	170	7	p	p	PROPN
esutjss-172	170	8	tio	tio	NOUN
esutjss-172	170	9	n	n	ADP
esutjss-172	170	10	c	c	NOUN
esutjss-172	170	11	lo	lo	NOUN
esutjss-172	170	12	sest	s	ADJ
esutjss-172	170	13	c	c	PROPN
esutjss-172	170	14	lo	lo	PROPN
esutjss-172	170	15	ser	ser	PROPN
esutjss-172	170	16	e	e	PROPN
esutjss-172	170	17	v	v	ADP
esutjss-172	170	18	i	i	PROPN
esutjss-172	170	19	d	d	PROPN
esutjss-172	170	20	en	en	PROPN
esutjss-172	170	21	ce	ce	PROPN
esutjss-172	170	22	raised	raise	VERB
esutjss-172	170	23	during	during	ADP
esutjss-172	170	24	audit	audit	NOUN
esutjss-172	170	25	engagements	engagement	NOUN
esutjss-172	170	26	185	185	NUM
esutjss-172	170	27	specifically	specifically	ADV
esutjss-172	170	28	,	,	PUNCT
esutjss-172	170	29	sikka	sikka	NOUN
esutjss-172	170	30	(	(	PUNCT
esutjss-172	170	31	2008	2008	NUM
esutjss-172	170	32	)	)	PUNCT
esutjss-172	170	33	and	and	CCONJ
esutjss-172	170	34	bakre	bakre	NOUN
esutjss-172	170	35	(	(	PUNCT
esutjss-172	170	36	2008	2008	NUM
esutjss-172	170	37	)	)	PUNCT
esutjss-172	170	38	considering	consider	VERB
esutjss-172	170	39	financial	financial	ADJ
esutjss-172	170	40	collapse	collapse	NOUN
esutjss-172	170	41	in	in	ADP
esutjss-172	170	42	organizations	organization	NOUN
esutjss-172	170	43	in	in	ADP
esutjss-172	170	44	present	present	ADJ
esutjss-172	170	45	times	time	NOUN
esutjss-172	170	46	noted	note	VERB
esutjss-172	170	47	that	that	SCONJ
esutjss-172	170	48	economic	economic	ADJ
esutjss-172	170	49	and	and	CCONJ
esutjss-172	170	50	financial	financial	ADJ
esutjss-172	170	51	crimes	crime	NOUN
esutjss-172	170	52	could	could	AUX
esutjss-172	170	53	not	not	PART
esutjss-172	170	54	without	without	ADP
esutjss-172	170	55	difficulty	difficulty	NOUN
esutjss-172	170	56	be	be	AUX
esutjss-172	170	57	perpetrated	perpetrate	VERB
esutjss-172	170	58	without	without	ADP
esutjss-172	170	59	the	the	DET
esutjss-172	170	60	connection	connection	NOUN
esutjss-172	170	61	of	of	ADP
esutjss-172	170	62	intermediaries	intermediary	NOUN
esutjss-172	170	63	and	and	CCONJ
esutjss-172	170	64	accountants	accountant	NOUN
esutjss-172	170	65	.	.	PUNCT
esutjss-172	171	1	furthermore	furthermore	ADV
esutjss-172	171	2	,	,	PUNCT
esutjss-172	171	3	for	for	ADP
esutjss-172	171	4	instance	instance	NOUN
esutjss-172	171	5	,	,	PUNCT
esutjss-172	171	6	who	who	PRON
esutjss-172	171	7	aids	aid	VERB
esutjss-172	171	8	the	the	DET
esutjss-172	171	9	fraudsters	fraudster	NOUN
esutjss-172	171	10	in	in	ADP
esutjss-172	171	11	diverting	divert	VERB
esutjss-172	171	12	the	the	DET
esutjss-172	171	13	income	income	NOUN
esutjss-172	171	14	from	from	ADP
esutjss-172	171	15	illegitimate	illegitimate	ADJ
esutjss-172	171	16	activities	activity	NOUN
esutjss-172	171	17	and	and	CCONJ
esutjss-172	171	18	transactions	transaction	NOUN
esutjss-172	171	19	to	to	ADP
esutjss-172	171	20	legitimate	legitimate	ADJ
esutjss-172	171	21	income	income	NOUN
esutjss-172	171	22	?	?	PUNCT
esutjss-172	172	1	in	in	ADP
esutjss-172	172	2	agreement	agreement	NOUN
esutjss-172	172	3	,	,	PUNCT
esutjss-172	172	4	christensen	christensen	PROPN
esutjss-172	172	5	(	(	PUNCT
esutjss-172	172	6	2006	2006	NUM
esutjss-172	172	7	)	)	PUNCT
esutjss-172	172	8	in	in	ADP
esutjss-172	172	9	uchechara	uchechara	NOUN
esutjss-172	172	10	and	and	CCONJ
esutjss-172	172	11	obgonna	obgonna	NOUN
esutjss-172	172	12	(	(	PUNCT
esutjss-172	172	13	2017	2017	NUM
esutjss-172	172	14	)	)	PUNCT
esutjss-172	172	15	argued	argue	VERB
esutjss-172	172	16	that	that	SCONJ
esutjss-172	172	17	accountants	accountant	NOUN
esutjss-172	172	18	in	in	ADP
esutjss-172	172	19	the	the	DET
esutjss-172	172	20	public	public	ADJ
esutjss-172	172	21	sector	sector	NOUN
esutjss-172	172	22	aid	aid	VERB
esutjss-172	172	23	the	the	DET
esutjss-172	172	24	political	political	ADJ
esutjss-172	172	25	class	class	NOUN
esutjss-172	172	26	to	to	PART
esutjss-172	172	27	perpetrate	perpetrate	VERB
esutjss-172	172	28	fraudulent	fraudulent	ADJ
esutjss-172	172	29	practices	practice	NOUN
esutjss-172	172	30	.	.	PUNCT
esutjss-172	173	1	furthermore	furthermore	ADV
esutjss-172	173	2	,	,	PUNCT
esutjss-172	173	3	the	the	DET
esutjss-172	173	4	involvement	involvement	NOUN
esutjss-172	173	5	of	of	ADP
esutjss-172	173	6	accountants	accountant	NOUN
esutjss-172	173	7	in	in	ADP
esutjss-172	173	8	corrupt	corrupt	ADJ
esutjss-172	173	9	activities	activity	NOUN
esutjss-172	173	10	and	and	CCONJ
esutjss-172	173	11	conflict	conflict	NOUN
esutjss-172	173	12	of	of	ADP
esutjss-172	173	13	interest	interest	NOUN
esutjss-172	173	14	is	be	AUX
esutjss-172	173	15	documented	document	VERB
esutjss-172	173	16	and	and	CCONJ
esutjss-172	173	17	acknowledged	acknowledge	VERB
esutjss-172	173	18	by	by	ADP
esutjss-172	173	19	significant	significant	ADJ
esutjss-172	173	20	accounting	accounting	NOUN
esutjss-172	173	21	scholars	scholar	NOUN
esutjss-172	173	22	in	in	ADP
esutjss-172	173	23	advanced	advanced	ADJ
esutjss-172	173	24	and	and	CCONJ
esutjss-172	173	25	advancing	advance	VERB
esutjss-172	173	26	nations	nation	NOUN
esutjss-172	173	27	(	(	PUNCT
esutjss-172	173	28	sikka	sikka	PROPN
esutjss-172	173	29	&	&	CCONJ
esutjss-172	173	30	willmott	willmott	PROPN
esutjss-172	173	31	,	,	PUNCT
esutjss-172	173	32	1995	1995	NUM
esutjss-172	173	33	;	;	PUNCT
esutjss-172	174	1	mitchell	mitchell	PROPN
esutjss-172	174	2	et	et	PROPN
esutjss-172	174	3	al	al	PROPN
esutjss-172	174	4	.	.	PROPN
esutjss-172	174	5	,	,	PUNCT
esutjss-172	174	6	2001	2001	NUM
esutjss-172	174	7	;	;	PUNCT
esutjss-172	174	8	bakre	bakre	NOUN
esutjss-172	174	9	,	,	PUNCT
esutjss-172	174	10	2007	2007	NUM
esutjss-172	174	11	;	;	PUNCT
esutjss-172	174	12	sikka	sikka	NOUN
esutjss-172	174	13	,	,	PUNCT
esutjss-172	174	14	2009	2009	NUM
esutjss-172	174	15	)	)	PUNCT
esutjss-172	174	16	.	.	PUNCT
esutjss-172	175	1	essentially	essentially	ADV
esutjss-172	175	2	,	,	PUNCT
esutjss-172	175	3	corruption	corruption	NOUN
esutjss-172	175	4	crusades	crusade	NOUN
esutjss-172	175	5	in	in	ADP
esutjss-172	175	6	the	the	DET
esutjss-172	175	7	public	public	ADJ
esutjss-172	175	8	sector	sector	NOUN
esutjss-172	175	9	of	of	ADP
esutjss-172	175	10	nigeria	nigeria	PROPN
esutjss-172	175	11	will	will	AUX
esutjss-172	175	12	likely	likely	ADV
esutjss-172	175	13	be	be	AUX
esutjss-172	175	14	more	more	ADV
esutjss-172	175	15	successful	successful	ADJ
esutjss-172	175	16	if	if	SCONJ
esutjss-172	175	17	the	the	DET
esutjss-172	175	18	accountants	accountant	NOUN
esutjss-172	175	19	who	who	PRON
esutjss-172	175	20	are	be	AUX
esutjss-172	175	21	closest	close	ADJ
esutjss-172	175	22	to	to	ADP
esutjss-172	175	23	some	some	PRON
esutjss-172	175	24	of	of	ADP
esutjss-172	175	25	these	these	DET
esutjss-172	175	26	corrupt	corrupt	ADJ
esutjss-172	175	27	conducts	conduct	NOUN
esutjss-172	175	28	uphold	uphold	VERB
esutjss-172	175	29	transparency	transparency	NOUN
esutjss-172	175	30	,	,	PUNCT
esutjss-172	175	31	accurate	accurate	ADJ
esutjss-172	175	32	accounting	accounting	NOUN
esutjss-172	175	33	records	record	NOUN
esutjss-172	175	34	,	,	PUNCT
esutjss-172	175	35	and	and	CCONJ
esutjss-172	175	36	proper	proper	ADJ
esutjss-172	175	37	reporting	reporting	NOUN
esutjss-172	175	38	of	of	ADP
esutjss-172	175	39	all	all	DET
esutjss-172	175	40	financial	financial	ADJ
esutjss-172	175	41	events	event	NOUN
esutjss-172	175	42	in	in	ADP
esutjss-172	175	43	the	the	DET
esutjss-172	175	44	government	government	NOUN
esutjss-172	175	45	’s	’s	PART
esutjss-172	175	46	ministries	ministry	NOUN
esutjss-172	175	47	.	.	PUNCT
esutjss-172	176	1	financial	financial	ADJ
esutjss-172	176	2	corruption	corruption	NOUN
esutjss-172	176	3	like	like	ADP
esutjss-172	176	4	briberies	bribery	NOUN
esutjss-172	176	5	,	,	PUNCT
esutjss-172	176	6	fraud	fraud	NOUN
esutjss-172	176	7	,	,	PUNCT
esutjss-172	176	8	embezzlement	embezzlement	NOUN
esutjss-172	176	9	,	,	PUNCT
esutjss-172	176	10	and	and	CCONJ
esutjss-172	176	11	kickbacks	kickback	NOUN
esutjss-172	176	12	are	be	AUX
esutjss-172	176	13	perpetrated	perpetrate	VERB
esutjss-172	176	14	in	in	ADP
esutjss-172	176	15	public	public	ADJ
esutjss-172	176	16	organizations	organization	NOUN
esutjss-172	176	17	where	where	SCONJ
esutjss-172	176	18	accountants	accountant	NOUN
esutjss-172	176	19	work	work	VERB
esutjss-172	176	20	.	.	PUNCT
esutjss-172	177	1	hence	hence	ADV
esutjss-172	177	2	,	,	PUNCT
esutjss-172	177	3	the	the	DET
esutjss-172	177	4	involvement	involvement	NOUN
esutjss-172	177	5	of	of	ADP
esutjss-172	177	6	the	the	DET
esutjss-172	177	7	accountant	accountant	NOUN
esutjss-172	177	8	in	in	ADP
esutjss-172	177	9	corrupt	corrupt	ADJ
esutjss-172	177	10	activities	activity	NOUN
esutjss-172	177	11	in	in	ADP
esutjss-172	177	12	the	the	DET
esutjss-172	177	13	organization	organization	NOUN
esutjss-172	177	14	has	have	AUX
esutjss-172	177	15	resulted	result	VERB
esutjss-172	177	16	in	in	ADP
esutjss-172	177	17	the	the	DET
esutjss-172	177	18	demand	demand	NOUN
esutjss-172	177	19	and	and	CCONJ
esutjss-172	177	20	need	need	VERB
esutjss-172	177	21	for	for	ADP
esutjss-172	177	22	an	an	DET
esutjss-172	177	23	auditor	auditor	NOUN
esutjss-172	177	24	’s	’s	PART
esutjss-172	177	25	examination	examination	NOUN
esutjss-172	177	26	of	of	ADP
esutjss-172	177	27	the	the	DET
esutjss-172	177	28	financial	financial	ADJ
esutjss-172	177	29	statement	statement	NOUN
esutjss-172	177	30	.	.	PUNCT
esutjss-172	178	1	similarly	similarly	ADV
esutjss-172	178	2	,	,	PUNCT
esutjss-172	178	3	a	a	DET
esutjss-172	178	4	study	study	NOUN
esutjss-172	178	5	by	by	ADP
esutjss-172	178	6	uchehara	uchehara	NOUN
esutjss-172	178	7	and	and	CCONJ
esutjss-172	178	8	ogbonna	ogbonna	NOUN
esutjss-172	178	9	(	(	PUNCT
esutjss-172	178	10	2015	2015	NUM
esutjss-172	178	11	)	)	PUNCT
esutjss-172	178	12	revealed	reveal	VERB
esutjss-172	178	13	that	that	SCONJ
esutjss-172	178	14	accountants	accountant	NOUN
esutjss-172	178	15	are	be	AUX
esutjss-172	178	16	party	party	NOUN
esutjss-172	178	17	to	to	ADP
esutjss-172	178	18	fraudulent	fraudulent	ADJ
esutjss-172	178	19	activities	activity	NOUN
esutjss-172	178	20	of	of	ADP
esutjss-172	178	21	financial	financial	ADJ
esutjss-172	178	22	statements	statement	NOUN
esutjss-172	178	23	.	.	PUNCT
esutjss-172	179	1	being	be	AUX
esutjss-172	179	2	closest	close	ADJ
esutjss-172	179	3	to	to	ADP
esutjss-172	179	4	corruption	corruption	NOUN
esutjss-172	179	5	,	,	PUNCT
esutjss-172	179	6	everett	everett	PROPN
esutjss-172	179	7	,	,	PUNCT
esutjss-172	179	8	neu	neu	PROPN
esutjss-172	179	9	,	,	PUNCT
esutjss-172	179	10	and	and	CCONJ
esutjss-172	179	11	rahaman	rahaman	NOUN
esutjss-172	179	12	(	(	PUNCT
esutjss-172	179	13	2007	2007	NUM
esutjss-172	179	14	)	)	PUNCT
esutjss-172	179	15	submitted	submit	VERB
esutjss-172	179	16	that	that	SCONJ
esutjss-172	179	17	accountants	accountant	NOUN
esutjss-172	179	18	ought	ought	AUX
esutjss-172	179	19	to	to	PART
esutjss-172	179	20	be	be	AUX
esutjss-172	179	21	at	at	ADP
esutjss-172	179	22	the	the	DET
esutjss-172	179	23	front	front	ADJ
esutjss-172	179	24	position	position	NOUN
esutjss-172	179	25	in	in	ADP
esutjss-172	179	26	the	the	DET
esutjss-172	179	27	fight	fight	NOUN
esutjss-172	179	28	against	against	ADP
esutjss-172	179	29	both	both	CCONJ
esutjss-172	179	30	domestic	domestic	ADJ
esutjss-172	179	31	and	and	CCONJ
esutjss-172	179	32	global	global	ADJ
esutjss-172	179	33	corruption	corruption	NOUN
esutjss-172	179	34	.	.	PUNCT
esutjss-172	180	1	furthermore	furthermore	ADV
esutjss-172	180	2	,	,	PUNCT
esutjss-172	180	3	sikka	sikka	NOUN
esutjss-172	180	4	and	and	CCONJ
esutjss-172	180	5	hampton	hampton	PROPN
esutjss-172	180	6	(	(	PUNCT
esutjss-172	180	7	2005	2005	NUM
esutjss-172	180	8	)	)	PUNCT
esutjss-172	180	9	and	and	CCONJ
esutjss-172	180	10	bakre	bakre	NOUN
esutjss-172	180	11	(	(	PUNCT
esutjss-172	180	12	2006	2006	NUM
esutjss-172	180	13	)	)	PUNCT
esutjss-172	180	14	diligently	diligently	ADV
esutjss-172	180	15	noted	note	VERB
esutjss-172	180	16	that	that	SCONJ
esutjss-172	180	17	the	the	DET
esutjss-172	180	18	prevailing	prevail	VERB
esutjss-172	180	19	rate	rate	NOUN
esutjss-172	180	20	of	of	ADP
esutjss-172	180	21	corrupt	corrupt	ADJ
esutjss-172	180	22	conduct	conduct	NOUN
esutjss-172	180	23	has	have	AUX
esutjss-172	180	24	shown	show	VERB
esutjss-172	180	25	that	that	SCONJ
esutjss-172	180	26	qualified	qualified	ADJ
esutjss-172	180	27	accountants	accountant	NOUN
esutjss-172	180	28	are	be	AUX
esutjss-172	180	29	perpetrators	perpetrator	NOUN
esutjss-172	180	30	of	of	ADP
esutjss-172	180	31	corrupt	corrupt	ADJ
esutjss-172	180	32	practices	practice	NOUN
esutjss-172	180	33	.	.	PUNCT
esutjss-172	181	1	in	in	ADP
esutjss-172	181	2	addition	addition	NOUN
esutjss-172	181	3	,	,	PUNCT
esutjss-172	181	4	four	four	NUM
esutjss-172	181	5	prominent	prominent	ADJ
esutjss-172	181	6	accounting	accounting	NOUN
esutjss-172	181	7	firms	firm	NOUN
esutjss-172	181	8	are	be	AUX
esutjss-172	181	9	involved	involve	VERB
esutjss-172	181	10	.	.	PUNCT
esutjss-172	182	1	considering	consider	VERB
esutjss-172	182	2	the	the	DET
esutjss-172	182	3	essence	essence	NOUN
esutjss-172	182	4	of	of	ADP
esutjss-172	182	5	financial	financial	ADJ
esutjss-172	182	6	reporting	reporting	NOUN
esutjss-172	182	7	,	,	PUNCT
esutjss-172	182	8	glautier	glautier	NOUN
esutjss-172	182	9	and	and	CCONJ
esutjss-172	182	10	underdown	underdown	ADJ
esutjss-172	182	11	(	(	PUNCT
esutjss-172	182	12	2001	2001	NUM
esutjss-172	182	13	)	)	PUNCT
esutjss-172	182	14	in	in	ADP
esutjss-172	182	15	uchehara	uchehara	NOUN
esutjss-172	182	16	and	and	CCONJ
esutjss-172	182	17	ogbonna	ogbonna	NOUN
esutjss-172	182	18	(	(	PUNCT
esutjss-172	182	19	2015	2015	NUM
esutjss-172	182	20	)	)	PUNCT
esutjss-172	182	21	submitted	submit	VERB
esutjss-172	182	22	that	that	PRON
esutjss-172	182	23	financial	financial	ADJ
esutjss-172	182	24	reporting	reporting	NOUN
esutjss-172	182	25	aims	aim	VERB
esutjss-172	182	26	to	to	PART
esutjss-172	182	27	disseminate	disseminate	VERB
esutjss-172	182	28	information	information	NOUN
esutjss-172	182	29	about	about	ADP
esutjss-172	182	30	the	the	DET
esutjss-172	182	31	resources	resource	NOUN
esutjss-172	182	32	held	hold	VERB
esutjss-172	182	33	and	and	CCONJ
esutjss-172	182	34	available	available	ADJ
esutjss-172	182	35	to	to	ADP
esutjss-172	182	36	the	the	DET
esutjss-172	182	37	organization	organization	NOUN
esutjss-172	182	38	.	.	PUNCT
esutjss-172	183	1	meanwhile	meanwhile	ADV
esutjss-172	183	2	,	,	PUNCT
esutjss-172	183	3	okoh	okoh	PROPN
esutjss-172	183	4	and	and	CCONJ
esutjss-172	183	5	ohwoyibo	ohwoyibo	PROPN
esutjss-172	183	6	(	(	PUNCT
esutjss-172	183	7	2010	2010	NUM
esutjss-172	183	8	)	)	PUNCT
esutjss-172	183	9	and	and	CCONJ
esutjss-172	183	10	oladipupo	oladipupo	NOUN
esutjss-172	183	11	(	(	PUNCT
esutjss-172	183	12	2015	2015	NUM
esutjss-172	183	13	)	)	PUNCT
esutjss-172	183	14	in	in	ADP
esutjss-172	183	15	adedeji	adedeji	NOUN
esutjss-172	183	16	,	,	PUNCT
esutjss-172	183	17	soyinka	soyinka	NOUN
esutjss-172	183	18	,	,	PUNCT
esutjss-172	183	19	and	and	CCONJ
esutjss-172	183	20	sunday	sunday	PROPN
esutjss-172	183	21	(	(	PUNCT
esutjss-172	183	22	2018	2018	NUM
esutjss-172	183	23	)	)	PUNCT
esutjss-172	183	24	believed	believe	VERB
esutjss-172	183	25	that	that	SCONJ
esutjss-172	183	26	weak	weak	ADJ
esutjss-172	183	27	accounting	accounting	NOUN
esutjss-172	183	28	and	and	CCONJ
esutjss-172	183	29	auditing	auditing	NOUN
esutjss-172	183	30	standards	standard	NOUN
esutjss-172	183	31	produce	produce	VERB
esutjss-172	183	32	a	a	DET
esutjss-172	183	33	state	state	NOUN
esutjss-172	183	34	of	of	ADP
esutjss-172	183	35	absence	absence	NOUN
esutjss-172	183	36	of	of	ADP
esutjss-172	183	37	accountability	accountability	NOUN
esutjss-172	183	38	to	to	ADP
esutjss-172	183	39	waiting	wait	VERB
esutjss-172	183	40	stakeholders	stakeholder	NOUN
esutjss-172	183	41	.	.	PUNCT
esutjss-172	184	1	because	because	SCONJ
esutjss-172	184	2	peoples	people	NOUN
esutjss-172	184	3	entrusted	entrust	VERB
esutjss-172	184	4	with	with	ADP
esutjss-172	184	5	state	state	NOUN
esutjss-172	184	6	funds	fund	NOUN
esutjss-172	184	7	operate	operate	VERB
esutjss-172	184	8	in	in	ADP
esutjss-172	184	9	a	a	DET
esutjss-172	184	10	manner	manner	NOUN
esutjss-172	184	11	that	that	PRON
esutjss-172	184	12	is	be	AUX
esutjss-172	184	13	opposing	oppose	VERB
esutjss-172	184	14	to	to	ADP
esutjss-172	184	15	the	the	DET
esutjss-172	184	16	needs	need	NOUN
esutjss-172	184	17	of	of	ADP
esutjss-172	184	18	stakeholders	stakeholder	NOUN
esutjss-172	184	19	without	without	ADP
esutjss-172	184	20	consequence	consequence	NOUN
esutjss-172	184	21	.	.	PUNCT
esutjss-172	185	1	the	the	DET
esutjss-172	185	2	agency	agency	NOUN
esutjss-172	185	3	theory	theory	NOUN
esutjss-172	185	4	originated	originate	VERB
esutjss-172	185	5	in	in	ADP
esutjss-172	185	6	the	the	DET
esutjss-172	185	7	educational	educational	ADJ
esutjss-172	185	8	literature	literature	NOUN
esutjss-172	185	9	in	in	ADP
esutjss-172	185	10	the	the	DET
esutjss-172	185	11	early	early	ADJ
esutjss-172	185	12	1970s	1970	NOUN
esutjss-172	185	13	(	(	PUNCT
esutjss-172	185	14	jensen	jensen	PROPN
esutjss-172	185	15	&	&	CCONJ
esutjss-172	185	16	meckling	meckling	PROPN
esutjss-172	185	17	,	,	PUNCT
esutjss-172	185	18	1976	1976	NUM
esutjss-172	185	19	;	;	PUNCT
esutjss-172	185	20	ross	ross	PROPN
esutjss-172	185	21	,	,	PUNCT
esutjss-172	185	22	1973	1973	NUM
esutjss-172	185	23	;	;	PUNCT
esutjss-172	185	24	shapiro	shapiro	PROPN
esutjss-172	185	25	,	,	PUNCT
esutjss-172	185	26	2005	2005	NUM
esutjss-172	185	27	in	in	ADP
esutjss-172	185	28	agu	agu	NOUN
esutjss-172	185	29	2016	2016	NUM
esutjss-172	185	30	)	)	PUNCT
esutjss-172	185	31	.	.	PUNCT
esutjss-172	186	1	in	in	ADP
esutjss-172	186	2	the	the	DET
esutjss-172	186	3	agency	agency	NOUN
esutjss-172	186	4	relationship	relationship	NOUN
esutjss-172	186	5	,	,	PUNCT
esutjss-172	186	6	one	one	NUM
esutjss-172	186	7	party	party	NOUN
esutjss-172	186	8	acts	act	VERB
esutjss-172	186	9	on	on	ADP
esutjss-172	186	10	behalf	behalf	NOUN
esutjss-172	186	11	of	of	ADP
esutjss-172	186	12	another	another	DET
esutjss-172	186	13	party	party	NOUN
esutjss-172	186	14	.	.	PUNCT
esutjss-172	187	1	agency	agency	NOUN
esutjss-172	187	2	theory	theory	NOUN
esutjss-172	187	3	emphasizes	emphasize	VERB
esutjss-172	187	4	that	that	SCONJ
esutjss-172	187	5	accountability	accountability	NOUN
esutjss-172	187	6	is	be	AUX
esutjss-172	187	7	indispensable	indispensable	ADJ
esutjss-172	187	8	to	to	PART
esutjss-172	187	9	guarantee	guarantee	VERB
esutjss-172	187	10	that	that	SCONJ
esutjss-172	187	11	the	the	DET
esutjss-172	187	12	principal	principal	ADJ
esutjss-172	187	13	-	-	PUNCT
esutjss-172	187	14	agent	agent	NOUN
esutjss-172	187	15	problem	problem	NOUN
esutjss-172	187	16	is	be	AUX
esutjss-172	187	17	reduced	reduce	VERB
esutjss-172	187	18	(	(	PUNCT
esutjss-172	187	19	berle	berle	PROPN
esutjss-172	187	20	&	&	CCONJ
esutjss-172	187	21	means	means	PROPN
esutjss-172	187	22	,	,	PUNCT
esutjss-172	187	23	1932	1932	NUM
esutjss-172	187	24	cited	cite	VERB
esutjss-172	187	25	in	in	ADP
esutjss-172	187	26	agu	agu	NOUN
esutjss-172	187	27	2016	2016	NUM
esutjss-172	187	28	)	)	PUNCT
esutjss-172	187	29	.	.	PUNCT
esutjss-172	188	1	jensen	jensen	PROPN
esutjss-172	188	2	and	and	CCONJ
esutjss-172	188	3	meckling	meckle	VERB
esutjss-172	188	4	formulated	formulated	ADJ
esutjss-172	188	5	agency	agency	NOUN
esutjss-172	188	6	theory	theory	NOUN
esutjss-172	188	7	in	in	ADP
esutjss-172	188	8	1976	1976	NUM
esutjss-172	188	9	.	.	PUNCT
esutjss-172	189	1	the	the	DET
esutjss-172	189	2	theory	theory	NOUN
esutjss-172	189	3	models	model	VERB
esutjss-172	189	4	the	the	DET
esutjss-172	189	5	affiliation	affiliation	NOUN
esutjss-172	189	6	between	between	ADP
esutjss-172	189	7	the	the	DET
esutjss-172	189	8	principal	principal	NOUN
esutjss-172	189	9	(	(	PUNCT
esutjss-172	189	10	the	the	DET
esutjss-172	189	11	public	public	NOUN
esutjss-172	189	12	)	)	PUNCT
esutjss-172	189	13	and	and	CCONJ
esutjss-172	189	14	the	the	DET
esutjss-172	189	15	agent	agent	NOUN
esutjss-172	189	16	(	(	PUNCT
esutjss-172	189	17	the	the	DET
esutjss-172	189	18	government	government	NOUN
esutjss-172	189	19	)	)	PUNCT
esutjss-172	189	20	.	.	PUNCT
esutjss-172	190	1	an	an	DET
esutjss-172	190	2	agent	agent	NOUN
esutjss-172	190	3	is	be	AUX
esutjss-172	190	4	somebody	somebody	PRON
esutjss-172	190	5	who	who	PRON
esutjss-172	190	6	carries	carry	VERB
esutjss-172	190	7	out	out	ADP
esutjss-172	190	8	responsibility	responsibility	NOUN
esutjss-172	190	9	on	on	ADP
esutjss-172	190	10	behalf	behalf	NOUN
esutjss-172	190	11	of	of	ADP
esutjss-172	190	12	another	another	DET
esutjss-172	190	13	person	person	NOUN
esutjss-172	190	14	(	(	PUNCT
esutjss-172	190	15	the	the	DET
esutjss-172	190	16	principal	principal	NOUN
esutjss-172	190	17	)	)	PUNCT
esutjss-172	190	18	.	.	PUNCT
esutjss-172	191	1	fama	fama	PROPN
esutjss-172	191	2	and	and	CCONJ
esutjss-172	191	3	jensen	jensen	PROPN
esutjss-172	191	4	(	(	PUNCT
esutjss-172	191	5	1983	1983	NUM
esutjss-172	191	6	)	)	PUNCT
esutjss-172	191	7	cited	cite	VERB
esutjss-172	191	8	in	in	ADP
esutjss-172	191	9	agu	agu	NOUN
esutjss-172	191	10	(	(	PUNCT
esutjss-172	191	11	2016	2016	NUM
esutjss-172	191	12	)	)	PUNCT
esutjss-172	191	13	submitted	submit	VERB
esutjss-172	191	14	that	that	SCONJ
esutjss-172	191	15	the	the	DET
esutjss-172	191	16	complexity	complexity	NOUN
esutjss-172	191	17	that	that	PRON
esutjss-172	191	18	evolved	evolve	VERB
esutjss-172	191	19	from	from	ADP
esutjss-172	191	20	the	the	DET
esutjss-172	191	21	principal	principal	ADJ
esutjss-172	191	22	-	-	PUNCT
esutjss-172	191	23	agent	agent	NOUN
esutjss-172	191	24	association	association	NOUN
esutjss-172	191	25	is	be	AUX
esutjss-172	191	26	that	that	SCONJ
esutjss-172	191	27	it	it	PRON
esutjss-172	191	28	is	be	AUX
esutjss-172	191	29	impossible	impossible	ADJ
esutjss-172	191	30	for	for	SCONJ
esutjss-172	191	31	principals	principal	NOUN
esutjss-172	191	32	to	to	PART
esutjss-172	191	33	identify	identify	VERB
esutjss-172	191	34	every	every	DET
esutjss-172	191	35	role	role	NOUN
esutjss-172	191	36	that	that	PRON
esutjss-172	191	37	the	the	DET
esutjss-172	191	38	agent	agent	NOUN
esutjss-172	191	39	should	should	AUX
esutjss-172	191	40	perform	perform	VERB
esutjss-172	191	41	in	in	ADP
esutjss-172	191	42	every	every	DET
esutjss-172	191	43	feasible	feasible	ADJ
esutjss-172	191	44	circumstance	circumstance	NOUN
esutjss-172	191	45	.	.	PUNCT
esutjss-172	192	1	the	the	DET
esutjss-172	192	2	crucial	crucial	ADJ
esutjss-172	192	3	or	or	CCONJ
esutjss-172	192	4	comprehensive	comprehensive	ADJ
esutjss-172	192	5	contract	contract	NOUN
esutjss-172	192	6	is	be	AUX
esutjss-172	192	7	unattainable	unattainable	ADJ
esutjss-172	192	8	due	due	ADP
esutjss-172	192	9	to	to	ADP
esutjss-172	192	10	surrounding	surround	VERB
esutjss-172	192	11	reasonableness	reasonableness	NOUN
esutjss-172	192	12	.	.	PUNCT
esutjss-172	193	1	the	the	DET
esutjss-172	193	2	problem	problem	NOUN
esutjss-172	193	3	developing	develop	VERB
esutjss-172	193	4	from	from	ADP
esutjss-172	193	5	the	the	DET
esutjss-172	193	6	principalagent	principalagent	NOUN
esutjss-172	193	7	relationship	relationship	NOUN
esutjss-172	193	8	was	be	AUX
esutjss-172	193	9	worsened	worsen	VERB
esutjss-172	193	10	by	by	ADP
esutjss-172	193	11	the	the	DET
esutjss-172	193	12	concealing	concealing	NOUN
esutjss-172	193	13	of	of	ADP
esutjss-172	193	14	information	information	NOUN
esutjss-172	193	15	(	(	PUNCT
esutjss-172	193	16	fama	fama	PROPN
esutjss-172	193	17	&	&	CCONJ
esutjss-172	193	18	jensen	jensen	PROPN
esutjss-172	193	19	,	,	PUNCT
esutjss-172	193	20	1983	1983	NUM
esutjss-172	193	21	cited	cite	VERB
esutjss-172	193	22	in	in	ADP
esutjss-172	193	23	agu	agu	NOUN
esutjss-172	193	24	2016	2016	NUM
esutjss-172	193	25	)	)	PUNCT
esutjss-172	193	26	.	.	PUNCT
esutjss-172	194	1	186	186	NUM
esutjss-172	194	2	akinbuli	akinbuli	PROPN
esutjss-172	194	3	(	(	PUNCT
esutjss-172	194	4	2010	2010	NUM
esutjss-172	194	5	)	)	PUNCT
esutjss-172	194	6	cited	cite	VERB
esutjss-172	194	7	in	in	ADP
esutjss-172	194	8	appah	appah	NOUN
esutjss-172	194	9	and	and	CCONJ
esutjss-172	194	10	bariweni	bariweni	PROPN
esutjss-172	194	11	(	(	PUNCT
esutjss-172	194	12	2013	2013	NUM
esutjss-172	194	13	)	)	PUNCT
esutjss-172	194	14	noted	note	VERB
esutjss-172	194	15	that	that	SCONJ
esutjss-172	194	16	the	the	DET
esutjss-172	194	17	demand	demand	NOUN
esutjss-172	194	18	and	and	CCONJ
esutjss-172	194	19	need	need	VERB
esutjss-172	194	20	for	for	ADP
esutjss-172	194	21	audit	audit	NOUN
esutjss-172	194	22	was	be	AUX
esutjss-172	194	23	a	a	DET
esutjss-172	194	24	result	result	NOUN
esutjss-172	194	25	of	of	ADP
esutjss-172	194	26	the	the	DET
esutjss-172	194	27	conflict	conflict	NOUN
esutjss-172	194	28	of	of	ADP
esutjss-172	194	29	interest	interest	NOUN
esutjss-172	194	30	.	.	PUNCT
esutjss-172	195	1	the	the	DET
esutjss-172	195	2	theory	theory	NOUN
esutjss-172	195	3	is	be	AUX
esutjss-172	195	4	primarily	primarily	ADV
esutjss-172	195	5	associated	associate	VERB
esutjss-172	195	6	with	with	ADP
esutjss-172	195	7	the	the	DET
esutjss-172	195	8	conflict	conflict	NOUN
esutjss-172	195	9	of	of	ADP
esutjss-172	195	10	interest	interest	NOUN
esutjss-172	195	11	between	between	ADP
esutjss-172	195	12	the	the	DET
esutjss-172	195	13	citizens	citizen	NOUN
esutjss-172	195	14	and	and	CCONJ
esutjss-172	195	15	the	the	DET
esutjss-172	195	16	government	government	NOUN
esutjss-172	195	17	of	of	ADP
esutjss-172	195	18	the	the	DET
esutjss-172	195	19	country	country	NOUN
esutjss-172	195	20	.	.	PUNCT
esutjss-172	196	1	hayes	hayes	PROPN
esutjss-172	196	2	,	,	PUNCT
esutjss-172	196	3	schilder	schilder	PROPN
esutjss-172	196	4	,	,	PUNCT
esutjss-172	196	5	dassen	dassen	NOUN
esutjss-172	196	6	,	,	PUNCT
esutjss-172	196	7	and	and	CCONJ
esutjss-172	196	8	wallage	wallage	NOUN
esutjss-172	196	9	(	(	PUNCT
esutjss-172	196	10	1999	1999	NUM
esutjss-172	196	11	)	)	PUNCT
esutjss-172	196	12	,	,	PUNCT
esutjss-172	196	13	explained	explain	VERB
esutjss-172	196	14	that	that	SCONJ
esutjss-172	196	15	the	the	DET
esutjss-172	196	16	agency	agency	NOUN
esutjss-172	196	17	theory	theory	NOUN
esutjss-172	196	18	could	could	AUX
esutjss-172	196	19	be	be	AUX
esutjss-172	196	20	used	use	VERB
esutjss-172	196	21	to	to	PART
esutjss-172	196	22	explain	explain	VERB
esutjss-172	196	23	the	the	DET
esutjss-172	196	24	supply	supply	NOUN
esutjss-172	196	25	side	side	NOUN
esutjss-172	196	26	of	of	ADP
esutjss-172	196	27	the	the	DET
esutjss-172	196	28	audit	audit	NOUN
esutjss-172	196	29	market	market	NOUN
esutjss-172	196	30	.	.	PUNCT
esutjss-172	197	1	the	the	DET
esutjss-172	197	2	effectiveness	effectiveness	NOUN
esutjss-172	197	3	of	of	ADP
esutjss-172	197	4	the	the	DET
esutjss-172	197	5	auditor	auditor	NOUN
esutjss-172	197	6	to	to	ADP
esutjss-172	197	7	the	the	DET
esutjss-172	197	8	third	third	ADJ
esutjss-172	197	9	party	party	NOUN
esutjss-172	197	10	is	be	AUX
esutjss-172	197	11	determined	determine	VERB
esutjss-172	197	12	by	by	ADP
esutjss-172	197	13	the	the	DET
esutjss-172	197	14	probability	probability	NOUN
esutjss-172	197	15	that	that	SCONJ
esutjss-172	197	16	the	the	DET
esutjss-172	197	17	independent	independent	ADJ
esutjss-172	197	18	auditor	auditor	NOUN
esutjss-172	197	19	will	will	AUX
esutjss-172	197	20	detect	detect	VERB
esutjss-172	197	21	fraudulent	fraudulent	ADJ
esutjss-172	197	22	acts	act	NOUN
esutjss-172	197	23	or	or	CCONJ
esutjss-172	197	24	errors	error	NOUN
esutjss-172	197	25	and	and	CCONJ
esutjss-172	197	26	the	the	DET
esutjss-172	197	27	auditor	auditor	NOUN
esutjss-172	197	28	’s	’s	PART
esutjss-172	197	29	willingness	willingness	NOUN
esutjss-172	197	30	to	to	PART
esutjss-172	197	31	disclose	disclose	VERB
esutjss-172	197	32	the	the	DET
esutjss-172	197	33	fraudulent	fraudulent	ADJ
esutjss-172	197	34	practices	practice	NOUN
esutjss-172	197	35	.	.	PUNCT
esutjss-172	198	1	however	however	ADV
esutjss-172	198	2	,	,	PUNCT
esutjss-172	198	3	auditors	auditor	NOUN
esutjss-172	198	4	are	be	AUX
esutjss-172	198	5	independent	independent	ADJ
esutjss-172	198	6	third	third	ADJ
esutjss-172	198	7	parties	party	NOUN
esutjss-172	198	8	installed	instal	VERB
esutjss-172	198	9	to	to	PART
esutjss-172	198	10	operate	operate	VERB
esutjss-172	198	11	essentially	essentially	ADV
esutjss-172	198	12	for	for	ADP
esutjss-172	198	13	the	the	DET
esutjss-172	198	14	interest	interest	NOUN
esutjss-172	198	15	of	of	ADP
esutjss-172	198	16	the	the	DET
esutjss-172	198	17	principal	principal	NOUN
esutjss-172	198	18	and	and	CCONJ
esutjss-172	198	19	protection	protection	NOUN
esutjss-172	198	20	of	of	ADP
esutjss-172	198	21	the	the	DET
esutjss-172	198	22	principal	principal	ADJ
esutjss-172	198	23	interest	interest	NOUN
esutjss-172	198	24	from	from	ADP
esutjss-172	198	25	the	the	DET
esutjss-172	198	26	wrong	wrong	ADJ
esutjss-172	198	27	treatment	treatment	NOUN
esutjss-172	198	28	by	by	ADP
esutjss-172	198	29	its	its	PRON
esutjss-172	198	30	agent	agent	NOUN
esutjss-172	198	31	.	.	PUNCT
esutjss-172	199	1	it	it	PRON
esutjss-172	199	2	is	be	AUX
esutjss-172	199	3	necessary	necessary	ADJ
esutjss-172	199	4	that	that	SCONJ
esutjss-172	199	5	the	the	DET
esutjss-172	199	6	party	party	NOUN
esutjss-172	199	7	performed	perform	VERB
esutjss-172	199	8	their	their	PRON
esutjss-172	199	9	responsibilities	responsibility	NOUN
esutjss-172	199	10	effectively	effectively	ADV
esutjss-172	199	11	.	.	PUNCT
esutjss-172	200	1	accountants	accountant	NOUN
esutjss-172	200	2	as	as	ADP
esutjss-172	200	3	stewards	steward	NOUN
esutjss-172	200	4	of	of	ADP
esutjss-172	200	5	the	the	DET
esutjss-172	200	6	treasury	treasury	NOUN
esutjss-172	200	7	and	and	CCONJ
esutjss-172	200	8	financial	financial	ADJ
esutjss-172	200	9	resources	resource	NOUN
esutjss-172	200	10	of	of	ADP
esutjss-172	200	11	the	the	DET
esutjss-172	200	12	nation	nation	NOUN
esutjss-172	200	13	are	be	AUX
esutjss-172	200	14	essential	essential	ADJ
esutjss-172	200	15	in	in	ADP
esutjss-172	200	16	the	the	DET
esutjss-172	200	17	financial	financial	ADJ
esutjss-172	200	18	system	system	NOUN
esutjss-172	200	19	.	.	PUNCT
esutjss-172	201	1	stewardship	stewardship	NOUN
esutjss-172	201	2	entails	entail	VERB
esutjss-172	201	3	taking	take	VERB
esutjss-172	201	4	responsibility	responsibility	NOUN
esutjss-172	201	5	for	for	ADP
esutjss-172	201	6	what	what	PRON
esutjss-172	201	7	belongs	belong	VERB
esutjss-172	201	8	to	to	ADP
esutjss-172	201	9	others	other	NOUN
esutjss-172	201	10	.	.	PUNCT
esutjss-172	202	1	accountants	accountant	NOUN
esutjss-172	202	2	consider	consider	VERB
esutjss-172	202	3	and	and	CCONJ
esutjss-172	202	4	documentation	documentation	NOUN
esutjss-172	202	5	of	of	ADP
esutjss-172	202	6	financial	financial	ADJ
esutjss-172	202	7	resources	resource	NOUN
esutjss-172	202	8	that	that	PRON
esutjss-172	202	9	belong	belong	VERB
esutjss-172	202	10	to	to	ADP
esutjss-172	202	11	the	the	DET
esutjss-172	202	12	public	public	NOUN
esutjss-172	202	13	.	.	PUNCT
esutjss-172	203	1	the	the	DET
esutjss-172	203	2	public	public	NOUN
esutjss-172	203	3	is	be	AUX
esutjss-172	203	4	the	the	DET
esutjss-172	203	5	sole	sole	ADJ
esutjss-172	203	6	owner	owner	NOUN
esutjss-172	203	7	of	of	ADP
esutjss-172	203	8	the	the	DET
esutjss-172	203	9	financial	financial	ADJ
esutjss-172	203	10	resources	resource	NOUN
esutjss-172	203	11	of	of	ADP
esutjss-172	203	12	which	which	PRON
esutjss-172	203	13	government	government	NOUN
esutjss-172	203	14	accountants	accountant	NOUN
esutjss-172	203	15	are	be	AUX
esutjss-172	203	16	stewards	steward	NOUN
esutjss-172	203	17	.	.	PUNCT
esutjss-172	204	1	furthermore	furthermore	ADV
esutjss-172	204	2	,	,	PUNCT
esutjss-172	204	3	as	as	SCONJ
esutjss-172	204	4	stewards	steward	NOUN
esutjss-172	204	5	,	,	PUNCT
esutjss-172	204	6	accountants	accountant	NOUN
esutjss-172	204	7	document	document	VERB
esutjss-172	204	8	financial	financial	ADJ
esutjss-172	204	9	events	event	NOUN
esutjss-172	204	10	that	that	PRON
esutjss-172	204	11	relate	relate	VERB
esutjss-172	204	12	to	to	ADP
esutjss-172	204	13	the	the	DET
esutjss-172	204	14	economic	economic	ADJ
esutjss-172	204	15	operations	operation	NOUN
esutjss-172	204	16	of	of	ADP
esutjss-172	204	17	the	the	DET
esutjss-172	204	18	government	government	NOUN
esutjss-172	204	19	in	in	ADP
esutjss-172	204	20	society	society	NOUN
esutjss-172	204	21	.	.	PUNCT
esutjss-172	205	1	empirical	empirical	ADJ
esutjss-172	205	2	review	review	NOUN
esutjss-172	205	3	amaefule	amaefule	NOUN
esutjss-172	205	4	and	and	CCONJ
esutjss-172	205	5	iheduru	iheduru	PROPN
esutjss-172	205	6	(	(	PUNCT
esutjss-172	205	7	2014	2014	NUM
esutjss-172	205	8	)	)	PUNCT
esutjss-172	205	9	researched	research	VERB
esutjss-172	205	10	“	"	PUNCT
esutjss-172	205	11	e	e	ADJ
esutjss-172	205	12	-	-	ADJ
esutjss-172	205	13	accounting	accounting	ADJ
esutjss-172	205	14	system	system	NOUN
esutjss-172	205	15	:	:	PUNCT
esutjss-172	205	16	a	a	DET
esutjss-172	205	17	tool	tool	NOUN
esutjss-172	205	18	for	for	ADP
esutjss-172	205	19	checkmating	checkmate	VERB
esutjss-172	205	20	corruption	corruption	NOUN
esutjss-172	205	21	in	in	ADP
esutjss-172	205	22	the	the	DET
esutjss-172	205	23	nigerian	nigerian	ADJ
esutjss-172	205	24	public	public	ADJ
esutjss-172	205	25	sector	sector	NOUN
esutjss-172	205	26	and	and	CCONJ
esutjss-172	205	27	a	a	DET
esutjss-172	205	28	panacea	panacea	NOUN
esutjss-172	205	29	for	for	ADP
esutjss-172	205	30	the	the	DET
esutjss-172	205	31	nation	nation	NOUN
esutjss-172	205	32	’s	’s	PART
esutjss-172	205	33	poor	poor	ADJ
esutjss-172	205	34	economic	economic	ADJ
esutjss-172	205	35	development	development	NOUN
esutjss-172	205	36	status	status	NOUN
esutjss-172	205	37	”	"	PUNCT
esutjss-172	205	38	.	.	PUNCT
esutjss-172	206	1	both	both	DET
esutjss-172	206	2	primary	primary	ADJ
esutjss-172	206	3	and	and	CCONJ
esutjss-172	206	4	secondary	secondary	ADJ
esutjss-172	206	5	data	datum	NOUN
esutjss-172	206	6	were	be	AUX
esutjss-172	206	7	employed	employ	VERB
esutjss-172	206	8	.	.	PUNCT
esutjss-172	207	1	the	the	DET
esutjss-172	207	2	total	total	ADJ
esutjss-172	207	3	number	number	NOUN
esutjss-172	207	4	of	of	ADP
esutjss-172	207	5	sampled	sample	VERB
esutjss-172	207	6	respondents	respondent	NOUN
esutjss-172	207	7	was	be	AUX
esutjss-172	207	8	seventy	seventy	NUM
esutjss-172	207	9	.	.	PUNCT
esutjss-172	208	1	findings	finding	NOUN
esutjss-172	208	2	revealed	reveal	VERB
esutjss-172	208	3	that	that	SCONJ
esutjss-172	208	4	the	the	DET
esutjss-172	208	5	public	public	ADJ
esutjss-172	208	6	sector	sector	NOUN
esutjss-172	208	7	had	have	AUX
esutjss-172	208	8	not	not	PART
esutjss-172	208	9	installed	instal	VERB
esutjss-172	208	10	the	the	DET
esutjss-172	208	11	e	e	NOUN
esutjss-172	208	12	-	-	ADJ
esutjss-172	208	13	accounting	accounting	ADJ
esutjss-172	208	14	system	system	NOUN
esutjss-172	208	15	.	.	PUNCT
esutjss-172	209	1	the	the	DET
esutjss-172	209	2	study	study	NOUN
esutjss-172	209	3	recommended	recommend	VERB
esutjss-172	209	4	that	that	SCONJ
esutjss-172	209	5	an	an	DET
esutjss-172	209	6	e	e	NOUN
esutjss-172	209	7	-	-	ADJ
esutjss-172	209	8	accounting	accounting	ADJ
esutjss-172	209	9	system	system	NOUN
esutjss-172	209	10	should	should	AUX
esutjss-172	209	11	be	be	AUX
esutjss-172	209	12	launched	launch	VERB
esutjss-172	209	13	in	in	ADP
esutjss-172	209	14	the	the	DET
esutjss-172	209	15	public	public	ADJ
esutjss-172	209	16	sector	sector	NOUN
esutjss-172	209	17	.	.	PUNCT
esutjss-172	210	1	furthermore	furthermore	ADV
esutjss-172	210	2	,	,	PUNCT
esutjss-172	210	3	ejededawe	ejededawe	ADV
esutjss-172	210	4	(	(	PUNCT
esutjss-172	210	5	2014	2014	NUM
esutjss-172	210	6	)	)	PUNCT
esutjss-172	210	7	studied	study	VERB
esutjss-172	210	8	“	"	PUNCT
esutjss-172	210	9	nigeria	nigeria	PROPN
esutjss-172	210	10	national	national	ADJ
esutjss-172	210	11	petroleum	petroleum	NOUN
esutjss-172	210	12	cooperation	cooperation	NOUN
esutjss-172	210	13	nnpc	nnpc	NOUN
esutjss-172	210	14	and	and	CCONJ
esutjss-172	210	15	few	few	ADJ
esutjss-172	210	16	other	other	ADJ
esutjss-172	210	17	oil	oil	NOUN
esutjss-172	210	18	companies	company	NOUN
esutjss-172	210	19	in	in	ADP
esutjss-172	210	20	the	the	DET
esutjss-172	210	21	lagos	lagos	NOUN
esutjss-172	210	22	state	state	NOUN
esutjss-172	210	23	of	of	ADP
esutjss-172	210	24	nigeria	nigeria	PROPN
esutjss-172	210	25	.	.	PUNCT
esutjss-172	210	26	”	"	PUNCT
esutjss-172	210	27	employed	employed	AUX
esutjss-172	210	28	the	the	DET
esutjss-172	210	29	post	post	ADJ
esutjss-172	210	30	facto	facto	X
esutjss-172	210	31	design	design	NOUN
esutjss-172	210	32	and	and	CCONJ
esutjss-172	210	33	the	the	DET
esutjss-172	210	34	chi	chi	ADJ
esutjss-172	210	35	-	-	PUNCT
esutjss-172	210	36	square	square	ADJ
esutjss-172	210	37	analysis	analysis	NOUN
esutjss-172	210	38	technique	technique	NOUN
esutjss-172	210	39	were	be	AUX
esutjss-172	210	40	used	use	VERB
esutjss-172	210	41	in	in	ADP
esutjss-172	210	42	analyzing	analyze	VERB
esutjss-172	210	43	the	the	DET
esutjss-172	210	44	data	datum	NOUN
esutjss-172	210	45	.	.	PUNCT
esutjss-172	211	1	the	the	DET
esutjss-172	211	2	study	study	NOUN
esutjss-172	211	3	shows	show	VERB
esutjss-172	211	4	that	that	SCONJ
esutjss-172	211	5	a	a	DET
esutjss-172	211	6	significant	significant	ADJ
esutjss-172	211	7	relationship	relationship	NOUN
esutjss-172	211	8	exists	exist	VERB
esutjss-172	211	9	between	between	ADP
esutjss-172	211	10	the	the	DET
esutjss-172	211	11	effectiveness	effectiveness	NOUN
esutjss-172	211	12	of	of	ADP
esutjss-172	211	13	accounting	accounting	NOUN
esutjss-172	211	14	procedures	procedure	NOUN
esutjss-172	211	15	in	in	ADP
esutjss-172	211	16	enhancing	enhance	VERB
esutjss-172	211	17	performance	performance	NOUN
esutjss-172	211	18	,	,	PUNCT
esutjss-172	211	19	accuracy	accuracy	NOUN
esutjss-172	211	20	,	,	PUNCT
esutjss-172	211	21	and	and	CCONJ
esutjss-172	211	22	reliability	reliability	NOUN
esutjss-172	211	23	of	of	ADP
esutjss-172	211	24	accounting	accounting	NOUN
esutjss-172	211	25	records	record	NOUN
esutjss-172	211	26	in	in	ADP
esutjss-172	211	27	the	the	DET
esutjss-172	211	28	industry	industry	NOUN
esutjss-172	211	29	.	.	PUNCT
esutjss-172	212	1	in	in	ADP
esutjss-172	212	2	addition	addition	NOUN
esutjss-172	212	3	,	,	PUNCT
esutjss-172	212	4	the	the	DET
esutjss-172	212	5	effectiveness	effectiveness	NOUN
esutjss-172	212	6	of	of	ADP
esutjss-172	212	7	the	the	DET
esutjss-172	212	8	accounting	accounting	NOUN
esutjss-172	212	9	system	system	NOUN
esutjss-172	212	10	will	will	AUX
esutjss-172	212	11	not	not	PART
esutjss-172	212	12	reduce	reduce	VERB
esutjss-172	212	13	the	the	DET
esutjss-172	212	14	incidence	incidence	NOUN
esutjss-172	212	15	of	of	ADP
esutjss-172	212	16	tax	tax	NOUN
esutjss-172	212	17	avoidance	avoidance	NOUN
esutjss-172	212	18	by	by	ADP
esutjss-172	212	19	oil	oil	NOUN
esutjss-172	212	20	companies	company	NOUN
esutjss-172	212	21	,	,	PUNCT
esutjss-172	212	22	and	and	CCONJ
esutjss-172	212	23	making	make	VERB
esutjss-172	212	24	the	the	DET
esutjss-172	212	25	accounting	accounting	NOUN
esutjss-172	212	26	procedures	procedure	NOUN
esutjss-172	212	27	a	a	DET
esutjss-172	212	28	major	major	ADJ
esutjss-172	212	29	part	part	NOUN
esutjss-172	212	30	of	of	ADP
esutjss-172	212	31	the	the	DET
esutjss-172	212	32	training	training	NOUN
esutjss-172	212	33	curriculum	curriculum	NOUN
esutjss-172	212	34	will	will	AUX
esutjss-172	212	35	boost	boost	VERB
esutjss-172	212	36	the	the	DET
esutjss-172	212	37	standard	standard	NOUN
esutjss-172	212	38	and	and	CCONJ
esutjss-172	212	39	performance	performance	NOUN
esutjss-172	212	40	of	of	ADP
esutjss-172	212	41	accountants	accountant	NOUN
esutjss-172	212	42	in	in	ADP
esutjss-172	212	43	the	the	DET
esutjss-172	212	44	industry	industry	NOUN
esutjss-172	212	45	.	.	PUNCT
esutjss-172	213	1	also	also	ADV
esutjss-172	213	2	,	,	PUNCT
esutjss-172	213	3	in	in	ADP
esutjss-172	213	4	the	the	DET
esutjss-172	213	5	“	"	PUNCT
esutjss-172	213	6	challenges	challenge	NOUN
esutjss-172	213	7	of	of	ADP
esutjss-172	213	8	professional	professional	ADJ
esutjss-172	213	9	accounting	accounting	NOUN
esutjss-172	213	10	practices	practice	NOUN
esutjss-172	213	11	in	in	ADP
esutjss-172	213	12	nigerian	nigerian	ADJ
esutjss-172	213	13	private	private	ADJ
esutjss-172	213	14	sector	sector	NOUN
esutjss-172	213	15	concerning	concern	VERB
esutjss-172	213	16	financial	financial	ADJ
esutjss-172	213	17	failures	failure	NOUN
esutjss-172	213	18	in	in	ADP
esutjss-172	213	19	recent	recent	ADJ
esutjss-172	213	20	times	time	NOUN
esutjss-172	213	21	”	"	PUNCT
esutjss-172	213	22	,	,	PUNCT
esutjss-172	213	23	uchehara	uchehara	NOUN
esutjss-172	213	24	and	and	CCONJ
esutjss-172	213	25	ogbonna	ogbonna	NOUN
esutjss-172	213	26	(	(	PUNCT
esutjss-172	213	27	2015	2015	NUM
esutjss-172	213	28	)	)	PUNCT
esutjss-172	213	29	employed	employ	VERB
esutjss-172	213	30	the	the	DET
esutjss-172	213	31	survey	survey	NOUN
esutjss-172	213	32	design	design	NOUN
esutjss-172	213	33	and	and	CCONJ
esutjss-172	213	34	sampled	sample	VERB
esutjss-172	213	35	120	120	NUM
esutjss-172	213	36	respondents	respondent	NOUN
esutjss-172	213	37	in	in	ADP
esutjss-172	213	38	3	3	NUM
esutjss-172	213	39	private	private	ADJ
esutjss-172	213	40	companies	company	NOUN
esutjss-172	213	41	in	in	ADP
esutjss-172	213	42	lagos	lagos	NOUN
esutjss-172	213	43	state	state	NOUN
esutjss-172	213	44	.	.	PUNCT
esutjss-172	214	1	a	a	DET
esutjss-172	214	2	purposive	purposive	ADJ
esutjss-172	214	3	sampling	sampling	NOUN
esutjss-172	214	4	technique	technique	NOUN
esutjss-172	214	5	was	be	AUX
esutjss-172	214	6	employed	employ	VERB
esutjss-172	214	7	.	.	PUNCT
esutjss-172	215	1	the	the	DET
esutjss-172	215	2	study	study	NOUN
esutjss-172	215	3	employed	employ	VERB
esutjss-172	215	4	descriptive	descriptive	ADJ
esutjss-172	215	5	statistical	statistical	ADJ
esutjss-172	215	6	techniques	technique	NOUN
esutjss-172	215	7	such	such	ADJ
esutjss-172	215	8	as	as	ADP
esutjss-172	215	9	frequency	frequency	NOUN
esutjss-172	215	10	distribution	distribution	NOUN
esutjss-172	215	11	and	and	CCONJ
esutjss-172	215	12	percentages	percentage	NOUN
esutjss-172	215	13	response	response	VERB
esutjss-172	215	14	analysis	analysis	NOUN
esutjss-172	215	15	in	in	ADP
esutjss-172	215	16	analyzing	analyze	VERB
esutjss-172	215	17	the	the	DET
esutjss-172	215	18	data	datum	NOUN
esutjss-172	215	19	.	.	PUNCT
esutjss-172	216	1	findings	finding	NOUN
esutjss-172	216	2	revealed	reveal	VERB
esutjss-172	216	3	that	that	SCONJ
esutjss-172	216	4	the	the	DET
esutjss-172	216	5	business	business	NOUN
esutjss-172	216	6	community	community	NOUN
esutjss-172	216	7	does	do	AUX
esutjss-172	216	8	not	not	PART
esutjss-172	216	9	allow	allow	VERB
esutjss-172	216	10	accountants	accountant	NOUN
esutjss-172	216	11	’	’	PART
esutjss-172	216	12	independence	independence	NOUN
esutjss-172	216	13	and	and	CCONJ
esutjss-172	216	14	that	that	SCONJ
esutjss-172	216	15	accountants	accountant	NOUN
esutjss-172	216	16	are	be	AUX
esutjss-172	216	17	party	party	NOUN
esutjss-172	216	18	to	to	ADP
esutjss-172	216	19	fraudulent	fraudulent	ADJ
esutjss-172	216	20	disclosures	disclosure	NOUN
esutjss-172	216	21	in	in	ADP
esutjss-172	216	22	the	the	DET
esutjss-172	216	23	financial	financial	ADJ
esutjss-172	216	24	statements	statement	NOUN
esutjss-172	216	25	of	of	ADP
esutjss-172	216	26	private	private	ADJ
esutjss-172	216	27	companies	company	NOUN
esutjss-172	216	28	.	.	PUNCT
esutjss-172	217	1	the	the	DET
esutjss-172	217	2	study	study	NOUN
esutjss-172	217	3	recommended	recommend	VERB
esutjss-172	217	4	that	that	PRON
esutjss-172	217	5	compliance	compliance	NOUN
esutjss-172	217	6	with	with	ADP
esutjss-172	217	7	professional	professional	ADJ
esutjss-172	217	8	accounting	accounting	NOUN
esutjss-172	217	9	standards	standard	NOUN
esutjss-172	217	10	is	be	AUX
esutjss-172	217	11	vital	vital	ADJ
esutjss-172	217	12	.	.	PUNCT
esutjss-172	218	1	187	187	NUM
esutjss-172	218	2	in	in	ADP
esutjss-172	218	3	addition	addition	NOUN
esutjss-172	218	4	,	,	PUNCT
esutjss-172	218	5	olukowade	olukowade	NOUN
esutjss-172	218	6	and	and	CCONJ
esutjss-172	218	7	ogodor	ogodor	NOUN
esutjss-172	218	8	(	(	PUNCT
esutjss-172	218	9	2015	2015	NUM
esutjss-172	218	10	)	)	PUNCT
esutjss-172	218	11	studied	study	VERB
esutjss-172	218	12	“	"	PUNCT
esutjss-172	218	13	accounting	account	VERB
esutjss-172	218	14	a	a	DET
esutjss-172	218	15	tool	tool	NOUN
esutjss-172	218	16	for	for	ADP
esutjss-172	218	17	corruption	corruption	NOUN
esutjss-172	218	18	control	control	NOUN
esutjss-172	218	19	in	in	ADP
esutjss-172	218	20	the	the	DET
esutjss-172	218	21	public	public	ADJ
esutjss-172	218	22	sector	sector	NOUN
esutjss-172	218	23	in	in	ADP
esutjss-172	218	24	nigeria	nigeria	PROPN
esutjss-172	218	25	.	.	PUNCT
esutjss-172	218	26	”	"	PUNCT
esutjss-172	219	1	the	the	DET
esutjss-172	219	2	study	study	NOUN
esutjss-172	219	3	examined	examine	VERB
esutjss-172	219	4	the	the	DET
esutjss-172	219	5	role	role	NOUN
esutjss-172	219	6	of	of	ADP
esutjss-172	219	7	accounting	account	VERB
esutjss-172	219	8	in	in	ADP
esutjss-172	219	9	combating	combat	VERB
esutjss-172	219	10	corruption	corruption	NOUN
esutjss-172	219	11	in	in	ADP
esutjss-172	219	12	the	the	DET
esutjss-172	219	13	public	public	ADJ
esutjss-172	219	14	sector	sector	NOUN
esutjss-172	219	15	.	.	PUNCT
esutjss-172	220	1	the	the	DET
esutjss-172	220	2	study	study	NOUN
esutjss-172	220	3	employed	employ	VERB
esutjss-172	220	4	primary	primary	ADJ
esutjss-172	220	5	and	and	CCONJ
esutjss-172	220	6	secondary	secondary	ADJ
esutjss-172	220	7	data	datum	NOUN
esutjss-172	220	8	.	.	PUNCT
esutjss-172	221	1	the	the	DET
esutjss-172	221	2	study	study	NOUN
esutjss-172	221	3	was	be	AUX
esutjss-172	221	4	conducted	conduct	VERB
esutjss-172	221	5	in	in	ADP
esutjss-172	221	6	ekiti	ekiti	ADJ
esutjss-172	221	7	state	state	NOUN
esutjss-172	221	8	.	.	PUNCT
esutjss-172	222	1	the	the	DET
esutjss-172	222	2	result	result	NOUN
esutjss-172	222	3	revealed	reveal	VERB
esutjss-172	222	4	that	that	SCONJ
esutjss-172	222	5	internal	internal	ADJ
esutjss-172	222	6	control	control	NOUN
esutjss-172	222	7	and	and	CCONJ
esutjss-172	222	8	accounting	accounting	NOUN
esutjss-172	222	9	standards	standard	NOUN
esutjss-172	222	10	have	have	VERB
esutjss-172	222	11	a	a	DET
esutjss-172	222	12	considerable	considerable	ADJ
esutjss-172	222	13	negative	negative	ADJ
esutjss-172	222	14	relationship	relationship	NOUN
esutjss-172	222	15	and	and	CCONJ
esutjss-172	222	16	effect	effect	NOUN
esutjss-172	222	17	on	on	ADP
esutjss-172	222	18	corruption	corruption	NOUN
esutjss-172	222	19	control	control	NOUN
esutjss-172	222	20	in	in	ADP
esutjss-172	222	21	the	the	DET
esutjss-172	222	22	nigerian	nigerian	ADJ
esutjss-172	222	23	public	public	ADJ
esutjss-172	222	24	sector	sector	NOUN
esutjss-172	222	25	.	.	PUNCT
esutjss-172	223	1	the	the	DET
esutjss-172	223	2	study	study	NOUN
esutjss-172	223	3	recommended	recommend	VERB
esutjss-172	223	4	that	that	SCONJ
esutjss-172	223	5	management	management	NOUN
esutjss-172	223	6	should	should	AUX
esutjss-172	223	7	at	at	ADV
esutjss-172	223	8	least	least	ADJ
esutjss-172	223	9	have	have	VERB
esutjss-172	223	10	basic	basic	ADJ
esutjss-172	223	11	knowledge	knowledge	NOUN
esutjss-172	223	12	of	of	ADP
esutjss-172	223	13	accounting	accounting	NOUN
esutjss-172	223	14	while	while	SCONJ
esutjss-172	223	15	accountants	accountant	NOUN
esutjss-172	223	16	should	should	AUX
esutjss-172	223	17	regularly	regularly	ADV
esutjss-172	223	18	be	be	AUX
esutjss-172	223	19	trained	train	VERB
esutjss-172	223	20	on	on	ADP
esutjss-172	223	21	prevailing	prevail	VERB
esutjss-172	223	22	accounting	accounting	NOUN
esutjss-172	223	23	trends	trend	NOUN
esutjss-172	223	24	.	.	PUNCT
esutjss-172	224	1	in	in	ADP
esutjss-172	224	2	“	"	PUNCT
esutjss-172	224	3	applications	application	NOUN
esutjss-172	224	4	of	of	ADP
esutjss-172	224	5	accounting	accounting	NOUN
esutjss-172	224	6	software	software	NOUN
esutjss-172	224	7	:	:	PUNCT
esutjss-172	224	8	an	an	DET
esutjss-172	224	9	empirical	empirical	ADJ
esutjss-172	224	10	study	study	NOUN
esutjss-172	224	11	on	on	ADP
esutjss-172	224	12	the	the	DET
esutjss-172	224	13	private	private	ADJ
esutjss-172	224	14	universities	university	NOUN
esutjss-172	224	15	of	of	ADP
esutjss-172	224	16	bangladesh	bangladesh	PROPN
esutjss-172	224	17	”	"	PUNCT
esutjss-172	224	18	,	,	PUNCT
esutjss-172	224	19	kabir	kabir	PROPN
esutjss-172	224	20	,	,	PUNCT
esutjss-172	224	21	rahman	rahman	PROPN
esutjss-172	224	22	,	,	PUNCT
esutjss-172	224	23	yunus	yunus	PROPN
esutjss-172	224	24	,	,	PUNCT
esutjss-172	224	25	and	and	CCONJ
esutjss-172	224	26	chowdhury	chowdhury	PROPN
esutjss-172	224	27	(	(	PUNCT
esutjss-172	224	28	2015	2015	NUM
esutjss-172	224	29	)	)	PUNCT
esutjss-172	224	30	find	find	VERB
esutjss-172	224	31	out	out	ADP
esutjss-172	224	32	the	the	DET
esutjss-172	224	33	level	level	NOUN
esutjss-172	224	34	to	to	PART
esutjss-172	224	35	which	which	PRON
esutjss-172	224	36	the	the	DET
esutjss-172	224	37	private	private	ADJ
esutjss-172	224	38	universities	university	NOUN
esutjss-172	224	39	in	in	ADP
esutjss-172	224	40	bangladesh	bangladesh	NOUN
esutjss-172	224	41	employed	employ	VERB
esutjss-172	224	42	automated	automate	VERB
esutjss-172	224	43	accounting	accounting	NOUN
esutjss-172	224	44	procedures	procedure	NOUN
esutjss-172	224	45	via	via	ADP
esutjss-172	224	46	the	the	DET
esutjss-172	224	47	usage	usage	NOUN
esutjss-172	224	48	of	of	ADP
esutjss-172	224	49	accounting	accounting	NOUN
esutjss-172	224	50	software	software	NOUN
esutjss-172	224	51	.	.	PUNCT
esutjss-172	225	1	47	47	NUM
esutjss-172	225	2	universities	university	NOUN
esutjss-172	225	3	out	out	ADP
esutjss-172	225	4	of	of	ADP
esutjss-172	225	5	76	76	NUM
esutjss-172	225	6	universities	university	NOUN
esutjss-172	225	7	were	be	AUX
esutjss-172	225	8	sampled	sample	VERB
esutjss-172	225	9	.	.	PUNCT
esutjss-172	226	1	descriptive	descriptive	ADJ
esutjss-172	226	2	statistics	statistic	NOUN
esutjss-172	226	3	were	be	AUX
esutjss-172	226	4	employed	employ	VERB
esutjss-172	226	5	in	in	ADP
esutjss-172	226	6	the	the	DET
esutjss-172	226	7	data	datum	NOUN
esutjss-172	226	8	analysis	analysis	NOUN
esutjss-172	226	9	.	.	PUNCT
esutjss-172	227	1	findings	finding	NOUN
esutjss-172	227	2	revealed	reveal	VERB
esutjss-172	227	3	that	that	SCONJ
esutjss-172	227	4	approximately	approximately	ADV
esutjss-172	227	5	eighty	eighty	NUM
esutjss-172	227	6	percent	percent	NOUN
esutjss-172	227	7	of	of	ADP
esutjss-172	227	8	non	non	ADJ
esutjss-172	227	9	-	-	ADJ
esutjss-172	227	10	government	government	ADJ
esutjss-172	227	11	universities	university	NOUN
esutjss-172	227	12	had	have	AUX
esutjss-172	227	13	employed	employ	VERB
esutjss-172	227	14	accounting	accounting	NOUN
esutjss-172	227	15	software	software	NOUN
esutjss-172	227	16	and	and	CCONJ
esutjss-172	227	17	100	100	NUM
esutjss-172	227	18	%	%	NOUN
esutjss-172	227	19	of	of	ADP
esutjss-172	227	20	the	the	DET
esutjss-172	227	21	respondents	respondent	NOUN
esutjss-172	227	22	opined	opine	VERB
esutjss-172	227	23	that	that	SCONJ
esutjss-172	227	24	keeping	keep	VERB
esutjss-172	227	25	a	a	DET
esutjss-172	227	26	financial	financial	ADJ
esutjss-172	227	27	record	record	NOUN
esutjss-172	227	28	in	in	ADP
esutjss-172	227	29	accounting	accounting	NOUN
esutjss-172	227	30	software	software	NOUN
esutjss-172	227	31	is	be	AUX
esutjss-172	227	32	simpler	simple	ADJ
esutjss-172	227	33	than	than	ADP
esutjss-172	227	34	manual	manual	ADJ
esutjss-172	227	35	systems	system	NOUN
esutjss-172	227	36	.	.	PUNCT
esutjss-172	228	1	furthermore	furthermore	ADV
esutjss-172	228	2	,	,	PUNCT
esutjss-172	228	3	the	the	DET
esutjss-172	228	4	study	study	NOUN
esutjss-172	228	5	also	also	ADV
esutjss-172	228	6	showed	show	VERB
esutjss-172	228	7	that	that	SCONJ
esutjss-172	228	8	some	some	DET
esutjss-172	228	9	universities	university	NOUN
esutjss-172	228	10	do	do	AUX
esutjss-172	228	11	not	not	PART
esutjss-172	228	12	give	give	VERB
esutjss-172	228	13	any	any	DET
esutjss-172	228	14	extraordinary	extraordinary	ADJ
esutjss-172	228	15	training	training	NOUN
esutjss-172	228	16	in	in	ADP
esutjss-172	228	17	accounting	accounting	NOUN
esutjss-172	228	18	software	software	NOUN
esutjss-172	228	19	.	.	PUNCT
esutjss-172	229	1	meanwhile	meanwhile	ADV
esutjss-172	229	2	,	,	PUNCT
esutjss-172	229	3	popoola	popoola	PROPN
esutjss-172	229	4	,	,	PUNCT
esutjss-172	229	5	che	che	NOUN
esutjss-172	229	6	-	-	NOUN
esutjss-172	229	7	ahmad	ahmad	ADJ
esutjss-172	229	8	,	,	PUNCT
esutjss-172	229	9	samsudin	samsudin	NOUN
esutjss-172	229	10	,	,	PUNCT
esutjss-172	229	11	salleh	salleh	NOUN
esutjss-172	229	12	,	,	PUNCT
esutjss-172	229	13	and	and	CCONJ
esutjss-172	229	14	babatunde	babatunde	PROPN
esutjss-172	229	15	(	(	PUNCT
esutjss-172	229	16	2016	2016	NUM
esutjss-172	229	17	)	)	PUNCT
esutjss-172	229	18	studied	study	VERB
esutjss-172	229	19	“	"	PUNCT
esutjss-172	229	20	accountants	accountant	NOUN
esutjss-172	229	21	’	'	PUNCT
esutjss-172	229	22	capability	capability	NOUN
esutjss-172	229	23	requirements	requirement	NOUN
esutjss-172	229	24	for	for	ADP
esutjss-172	229	25	fraud	fraud	NOUN
esutjss-172	229	26	prevention	prevention	NOUN
esutjss-172	229	27	and	and	CCONJ
esutjss-172	229	28	detection	detection	NOUN
esutjss-172	229	29	in	in	ADP
esutjss-172	229	30	nigeria	nigeria	PROPN
esutjss-172	229	31	”	"	PUNCT
esutjss-172	229	32	.	.	PUNCT
esutjss-172	230	1	the	the	DET
esutjss-172	230	2	study	study	NOUN
esutjss-172	230	3	employed	employ	VERB
esutjss-172	230	4	a	a	DET
esutjss-172	230	5	cross	cross	ADJ
esutjss-172	230	6	-	-	ADJ
esutjss-172	230	7	sectional	sectional	ADJ
esutjss-172	230	8	design	design	NOUN
esutjss-172	230	9	and	and	CCONJ
esutjss-172	230	10	a	a	DET
esutjss-172	230	11	survey	survey	NOUN
esutjss-172	230	12	method	method	NOUN
esutjss-172	230	13	.	.	PUNCT
esutjss-172	231	1	four	four	NUM
esutjss-172	231	2	hundred	hundred	NUM
esutjss-172	231	3	(	(	PUNCT
esutjss-172	231	4	400	400	NUM
esutjss-172	231	5	)	)	PUNCT
esutjss-172	231	6	questionnaires	questionnaire	NOUN
esutjss-172	231	7	were	be	AUX
esutjss-172	231	8	distributed	distribute	VERB
esutjss-172	231	9	to	to	ADP
esutjss-172	231	10	forensic	forensic	ADJ
esutjss-172	231	11	accountants	accountant	NOUN
esutjss-172	231	12	and	and	CCONJ
esutjss-172	231	13	auditors	auditor	NOUN
esutjss-172	231	14	in	in	ADP
esutjss-172	231	15	the	the	DET
esutjss-172	231	16	offices	office	NOUN
esutjss-172	231	17	of	of	ADP
esutjss-172	231	18	accountant	accountant	NOUN
esutjss-172	231	19	general	general	NOUN
esutjss-172	231	20	of	of	ADP
esutjss-172	231	21	the	the	DET
esutjss-172	231	22	federation	federation	PROPN
esutjss-172	231	23	and	and	CCONJ
esutjss-172	231	24	the	the	DET
esutjss-172	231	25	auditor	auditor	NOUN
esutjss-172	231	26	-	-	PUNCT
esutjss-172	231	27	general	general	NOUN
esutjss-172	231	28	for	for	ADP
esutjss-172	231	29	the	the	DET
esutjss-172	231	30	federation	federation	NOUN
esutjss-172	231	31	.	.	PUNCT
esutjss-172	232	1	three	three	NUM
esutjss-172	232	2	hundred	hundred	NUM
esutjss-172	232	3	and	and	CCONJ
esutjss-172	232	4	sixty	sixty	NUM
esutjss-172	232	5	-	-	PUNCT
esutjss-172	232	6	three	three	NUM
esutjss-172	232	7	(	(	PUNCT
esutjss-172	232	8	363	363	NUM
esutjss-172	232	9	)	)	PUNCT
esutjss-172	232	10	questionnaires	questionnaire	NOUN
esutjss-172	232	11	were	be	AUX
esutjss-172	232	12	recovered	recover	VERB
esutjss-172	232	13	,	,	PUNCT
esutjss-172	232	14	of	of	ADP
esutjss-172	232	15	which	which	PRON
esutjss-172	232	16	three	three	NUM
esutjss-172	232	17	hundred	hundred	NUM
esutjss-172	232	18	and	and	CCONJ
esutjss-172	232	19	sixteen	sixteen	NUM
esutjss-172	232	20	(	(	PUNCT
esutjss-172	232	21	316	316	NUM
esutjss-172	232	22	)	)	PUNCT
esutjss-172	232	23	questionnaires	questionnaire	NOUN
esutjss-172	232	24	were	be	AUX
esutjss-172	232	25	used	use	VERB
esutjss-172	232	26	for	for	ADP
esutjss-172	232	27	analysis	analysis	NOUN
esutjss-172	232	28	.	.	PUNCT
esutjss-172	233	1	the	the	DET
esutjss-172	233	2	result	result	NOUN
esutjss-172	233	3	revealed	reveal	VERB
esutjss-172	233	4	that	that	SCONJ
esutjss-172	233	5	a	a	DET
esutjss-172	233	6	significant	significant	ADJ
esutjss-172	233	7	positive	positive	ADJ
esutjss-172	233	8	relationship	relationship	NOUN
esutjss-172	233	9	exists	exist	VERB
esutjss-172	233	10	between	between	ADP
esutjss-172	233	11	skill	skill	NOUN
esutjss-172	233	12	and	and	CCONJ
esutjss-172	233	13	knowledge	knowledge	NOUN
esutjss-172	233	14	of	of	ADP
esutjss-172	233	15	fraud	fraud	NOUN
esutjss-172	233	16	risk	risk	NOUN
esutjss-172	233	17	assessment	assessment	NOUN
esutjss-172	233	18	.	.	PUNCT
esutjss-172	234	1	in	in	ADP
esutjss-172	234	2	addition	addition	NOUN
esutjss-172	234	3	,	,	PUNCT
esutjss-172	234	4	the	the	DET
esutjss-172	234	5	results	result	NOUN
esutjss-172	234	6	further	far	ADV
esutjss-172	234	7	revealed	reveal	VERB
esutjss-172	234	8	that	that	SCONJ
esutjss-172	234	9	the	the	DET
esutjss-172	234	10	forensic	forensic	ADJ
esutjss-172	234	11	accountant	accountant	NOUN
esutjss-172	234	12	has	have	VERB
esutjss-172	234	13	significantly	significantly	ADV
esutjss-172	234	14	superior	superior	ADJ
esutjss-172	234	15	levels	level	NOUN
esutjss-172	234	16	of	of	ADP
esutjss-172	234	17	skill	skill	NOUN
esutjss-172	234	18	knowledge	knowledge	NOUN
esutjss-172	234	19	,	,	PUNCT
esutjss-172	234	20	and	and	CCONJ
esutjss-172	234	21	fraud	fraud	VERB
esutjss-172	234	22	risk	risk	NOUN
esutjss-172	234	23	assessment	assessment	NOUN
esutjss-172	234	24	than	than	ADP
esutjss-172	234	25	the	the	DET
esutjss-172	234	26	auditor	auditor	NOUN
esutjss-172	234	27	concerning	concern	VERB
esutjss-172	234	28	matters	matter	NOUN
esutjss-172	234	29	of	of	ADP
esutjss-172	234	30	fraud	fraud	NOUN
esutjss-172	234	31	prevention	prevention	NOUN
esutjss-172	234	32	,	,	PUNCT
esutjss-172	234	33	detection	detection	NOUN
esutjss-172	234	34	,	,	PUNCT
esutjss-172	234	35	and	and	CCONJ
esutjss-172	234	36	response	response	NOUN
esutjss-172	234	37	.	.	PUNCT
esutjss-172	235	1	in	in	ADP
esutjss-172	235	2	addition	addition	NOUN
esutjss-172	235	3	,	,	PUNCT
esutjss-172	235	4	acho	acho	PROPN
esutjss-172	235	5	and	and	CCONJ
esutjss-172	235	6	abuh	abuh	NOUN
esutjss-172	235	7	(	(	PUNCT
esutjss-172	235	8	2016	2016	NUM
esutjss-172	235	9	)	)	PUNCT
esutjss-172	235	10	in	in	ADP
esutjss-172	235	11	their	their	PRON
esutjss-172	235	12	study	study	NOUN
esutjss-172	235	13	assessed	assess	VERB
esutjss-172	235	14	the	the	DET
esutjss-172	235	15	effect	effect	NOUN
esutjss-172	235	16	of	of	ADP
esutjss-172	235	17	corruption	corruption	NOUN
esutjss-172	235	18	on	on	ADP
esutjss-172	235	19	the	the	DET
esutjss-172	235	20	level	level	NOUN
esutjss-172	235	21	of	of	ADP
esutjss-172	235	22	accountability	accountability	NOUN
esutjss-172	235	23	in	in	ADP
esutjss-172	235	24	the	the	DET
esutjss-172	235	25	nigerian	nigerian	ADJ
esutjss-172	235	26	public	public	ADJ
esutjss-172	235	27	sector	sector	NOUN
esutjss-172	235	28	.	.	PUNCT
esutjss-172	236	1	secondary	secondary	ADJ
esutjss-172	236	2	data	datum	NOUN
esutjss-172	236	3	were	be	AUX
esutjss-172	236	4	employed	employ	VERB
esutjss-172	236	5	.	.	PUNCT
esutjss-172	237	1	the	the	DET
esutjss-172	237	2	findings	finding	NOUN
esutjss-172	237	3	revealed	reveal	VERB
esutjss-172	237	4	that	that	SCONJ
esutjss-172	237	5	resources	resource	NOUN
esutjss-172	237	6	allocated	allocate	VERB
esutjss-172	237	7	to	to	ADP
esutjss-172	237	8	the	the	DET
esutjss-172	237	9	public	public	ADJ
esutjss-172	237	10	sector	sector	NOUN
esutjss-172	237	11	were	be	AUX
esutjss-172	237	12	not	not	PART
esutjss-172	237	13	used	use	VERB
esutjss-172	237	14	prudently	prudently	ADV
esutjss-172	237	15	for	for	ADP
esutjss-172	237	16	the	the	DET
esutjss-172	237	17	intention	intention	NOUN
esutjss-172	237	18	intended	intend	VERB
esutjss-172	237	19	.	.	PUNCT
esutjss-172	238	1	in	in	ADP
esutjss-172	238	2	addition	addition	NOUN
esutjss-172	238	3	,	,	PUNCT
esutjss-172	238	4	corruption	corruption	NOUN
esutjss-172	238	5	in	in	ADP
esutjss-172	238	6	the	the	DET
esutjss-172	238	7	public	public	ADJ
esutjss-172	238	8	sector	sector	NOUN
esutjss-172	238	9	has	have	VERB
esutjss-172	238	10	a	a	DET
esutjss-172	238	11	significant	significant	ADJ
esutjss-172	238	12	consequence	consequence	NOUN
esutjss-172	238	13	on	on	ADP
esutjss-172	238	14	the	the	DET
esutjss-172	238	15	extent	extent	NOUN
esutjss-172	238	16	of	of	ADP
esutjss-172	238	17	disclosures	disclosure	NOUN
esutjss-172	238	18	,	,	PUNCT
esutjss-172	238	19	and	and	CCONJ
esutjss-172	238	20	the	the	DET
esutjss-172	238	21	country	country	NOUN
esutjss-172	238	22	lost	lose	VERB
esutjss-172	238	23	a	a	DET
esutjss-172	238	24	huge	huge	ADJ
esutjss-172	238	25	sum	sum	NOUN
esutjss-172	238	26	due	due	ADP
esutjss-172	238	27	to	to	ADP
esutjss-172	238	28	the	the	DET
esutjss-172	238	29	absence	absence	NOUN
esutjss-172	238	30	of	of	ADP
esutjss-172	238	31	accountability	accountability	NOUN
esutjss-172	238	32	and	and	CCONJ
esutjss-172	238	33	transparency	transparency	NOUN
esutjss-172	238	34	.	.	PUNCT
esutjss-172	239	1	they	they	PRON
esutjss-172	239	2	recommended	recommend	VERB
esutjss-172	239	3	that	that	SCONJ
esutjss-172	239	4	severe	severe	ADJ
esutjss-172	239	5	punishment	punishment	NOUN
esutjss-172	239	6	for	for	ADP
esutjss-172	239	7	corrupt	corrupt	ADJ
esutjss-172	239	8	practices	practice	NOUN
esutjss-172	239	9	should	should	AUX
esutjss-172	239	10	be	be	AUX
esutjss-172	239	11	implemented	implement	VERB
esutjss-172	239	12	.	.	PUNCT
esutjss-172	240	1	similarly	similarly	ADV
esutjss-172	240	2	,	,	PUNCT
esutjss-172	240	3	omodero	omodero	NOUN
esutjss-172	240	4	and	and	CCONJ
esutjss-172	240	5	okafor	okafor	PROPN
esutjss-172	240	6	(	(	PUNCT
esutjss-172	240	7	2016	2016	NUM
esutjss-172	240	8	)	)	PUNCT
esutjss-172	240	9	in	in	ADP
esutjss-172	240	10	“	"	PUNCT
esutjss-172	240	11	efficiency	efficiency	NOUN
esutjss-172	240	12	and	and	CCONJ
esutjss-172	240	13	accountability	accountability	NOUN
esutjss-172	240	14	of	of	ADP
esutjss-172	240	15	public	public	ADJ
esutjss-172	240	16	sector	sector	NOUN
esutjss-172	240	17	revenue	revenue	NOUN
esutjss-172	240	18	and	and	CCONJ
esutjss-172	240	19	expenditure	expenditure	NOUN
esutjss-172	240	20	in	in	ADP
esutjss-172	240	21	nigeria	nigeria	PROPN
esutjss-172	240	22	(	(	PUNCT
esutjss-172	240	23	1970	1970	NUM
esutjss-172	240	24	-	-	SYM
esutjss-172	240	25	2014	2014	NUM
esutjss-172	240	26	)	)	PUNCT
esutjss-172	240	27	”	"	PUNCT
esutjss-172	240	28	examined	examine	VERB
esutjss-172	240	29	the	the	DET
esutjss-172	240	30	accountability	accountability	NOUN
esutjss-172	240	31	and	and	CCONJ
esutjss-172	240	32	efficiency	efficiency	NOUN
esutjss-172	240	33	of	of	ADP
esutjss-172	240	34	public	public	ADJ
esutjss-172	240	35	sector	sector	NOUN
esutjss-172	240	36	revenue	revenue	NOUN
esutjss-172	240	37	and	and	CCONJ
esutjss-172	240	38	expenditure	expenditure	NOUN
esutjss-172	240	39	in	in	ADP
esutjss-172	240	40	nigeria	nigeria	PROPN
esutjss-172	240	41	from	from	ADP
esutjss-172	240	42	1970	1970	NUM
esutjss-172	240	43	-	-	SYM
esutjss-172	240	44	2014	2014	NUM
esutjss-172	240	45	.	.	PUNCT
esutjss-172	241	1	secondary	secondary	ADJ
esutjss-172	241	2	data	datum	NOUN
esutjss-172	241	3	were	be	AUX
esutjss-172	241	4	employed	employ	VERB
esutjss-172	241	5	in	in	ADP
esutjss-172	241	6	the	the	DET
esutjss-172	241	7	study	study	NOUN
esutjss-172	241	8	.	.	PUNCT
esutjss-172	242	1	while	while	SCONJ
esutjss-172	242	2	two	two	NUM
esutjss-172	242	3	-	-	PUNCT
esutjss-172	242	4	stage	stage	NOUN
esutjss-172	242	5	least	least	ADJ
esutjss-172	242	6	square	square	ADJ
esutjss-172	242	7	estimation	estimation	NOUN
esutjss-172	242	8	,	,	PUNCT
esutjss-172	242	9	t	t	NOUN
esutjss-172	242	10	-	-	PUNCT
esutjss-172	242	11	test	test	NOUN
esutjss-172	242	12	statistical	statistical	ADJ
esutjss-172	242	13	tools	tool	NOUN
esutjss-172	242	14	,	,	PUNCT
esutjss-172	242	15	and	and	CCONJ
esutjss-172	242	16	regression	regression	NOUN
esutjss-172	242	17	were	be	AUX
esutjss-172	242	18	employed	employ	VERB
esutjss-172	242	19	in	in	ADP
esutjss-172	242	20	analyzing	analyze	VERB
esutjss-172	242	21	the	the	DET
esutjss-172	242	22	data	datum	NOUN
esutjss-172	242	23	.	.	PUNCT
esutjss-172	243	1	the	the	DET
esutjss-172	243	2	findings	finding	NOUN
esutjss-172	243	3	revealed	reveal	VERB
esutjss-172	243	4	that	that	SCONJ
esutjss-172	243	5	the	the	DET
esutjss-172	243	6	extent	extent	NOUN
esutjss-172	243	7	of	of	ADP
esutjss-172	243	8	accountability	accountability	NOUN
esutjss-172	243	9	is	be	AUX
esutjss-172	243	10	very	very	ADV
esutjss-172	243	11	pitiable	pitiable	ADJ
esutjss-172	243	12	in	in	ADP
esutjss-172	243	13	the	the	DET
esutjss-172	243	14	nigerian	nigerian	ADJ
esutjss-172	243	15	public	public	ADJ
esutjss-172	243	16	sector	sector	NOUN
esutjss-172	243	17	because	because	SCONJ
esutjss-172	243	18	the	the	DET
esutjss-172	243	19	qualities	quality	NOUN
esutjss-172	243	20	of	of	ADP
esutjss-172	243	21	188	188	NUM
esutjss-172	243	22	accessibility	accessibility	NOUN
esutjss-172	243	23	,	,	PUNCT
esutjss-172	243	24	comprehensiveness	comprehensiveness	NOUN
esutjss-172	243	25	,	,	PUNCT
esutjss-172	243	26	reliability	reliability	NOUN
esutjss-172	243	27	,	,	PUNCT
esutjss-172	243	28	relevance	relevance	NOUN
esutjss-172	243	29	,	,	PUNCT
esutjss-172	243	30	and	and	CCONJ
esutjss-172	243	31	timely	timely	ADJ
esutjss-172	243	32	disclosure	disclosure	NOUN
esutjss-172	243	33	of	of	ADP
esutjss-172	243	34	financial	financial	ADJ
esutjss-172	243	35	information	information	NOUN
esutjss-172	243	36	,	,	PUNCT
esutjss-172	243	37	about	about	ADP
esutjss-172	243	38	government	government	NOUN
esutjss-172	243	39	operations	operation	NOUN
esutjss-172	243	40	are	be	AUX
esutjss-172	243	41	unavailable	unavailable	ADJ
esutjss-172	243	42	or	or	CCONJ
esutjss-172	243	43	partly	partly	ADV
esutjss-172	243	44	available	available	ADJ
esutjss-172	243	45	for	for	SCONJ
esutjss-172	243	46	nigerians	nigerians	PROPN
esutjss-172	243	47	to	to	PART
esutjss-172	243	48	evaluate	evaluate	VERB
esutjss-172	243	49	the	the	DET
esutjss-172	243	50	effectiveness	effectiveness	NOUN
esutjss-172	243	51	of	of	ADP
esutjss-172	243	52	government	government	NOUN
esutjss-172	243	53	officers	officer	NOUN
esutjss-172	243	54	typically	typically	ADV
esutjss-172	243	55	the	the	DET
esutjss-172	243	56	political	political	ADJ
esutjss-172	243	57	class	class	NOUN
esutjss-172	243	58	.	.	PUNCT
esutjss-172	244	1	therefore	therefore	ADV
esutjss-172	244	2	,	,	PUNCT
esutjss-172	244	3	the	the	DET
esutjss-172	244	4	study	study	NOUN
esutjss-172	244	5	recommended	recommend	VERB
esutjss-172	244	6	that	that	SCONJ
esutjss-172	244	7	to	to	PART
esutjss-172	244	8	achieve	achieve	VERB
esutjss-172	244	9	accountability	accountability	NOUN
esutjss-172	244	10	in	in	ADP
esutjss-172	244	11	the	the	DET
esutjss-172	244	12	administration	administration	NOUN
esutjss-172	244	13	of	of	ADP
esutjss-172	244	14	government	government	NOUN
esutjss-172	244	15	funds	fund	NOUN
esutjss-172	244	16	in	in	ADP
esutjss-172	244	17	the	the	DET
esutjss-172	244	18	public	public	ADJ
esutjss-172	244	19	sector	sector	NOUN
esutjss-172	244	20	there	there	PRON
esutjss-172	244	21	must	must	AUX
esutjss-172	244	22	be	be	AUX
esutjss-172	244	23	a	a	DET
esutjss-172	244	24	decline	decline	NOUN
esutjss-172	244	25	in	in	ADP
esutjss-172	244	26	the	the	DET
esutjss-172	244	27	rate	rate	NOUN
esutjss-172	244	28	of	of	ADP
esutjss-172	244	29	corruption	corruption	NOUN
esutjss-172	244	30	and	and	CCONJ
esutjss-172	244	31	improvement	improvement	NOUN
esutjss-172	244	32	in	in	ADP
esutjss-172	244	33	accounting	accounting	NOUN
esutjss-172	244	34	.	.	PUNCT
esutjss-172	245	1	in	in	ADP
esutjss-172	245	2	addition	addition	NOUN
esutjss-172	245	3	,	,	PUNCT
esutjss-172	245	4	in	in	ADP
esutjss-172	245	5	“	"	PUNCT
esutjss-172	245	6	corruption	corruption	NOUN
esutjss-172	245	7	control	control	NOUN
esutjss-172	245	8	in	in	ADP
esutjss-172	245	9	the	the	DET
esutjss-172	245	10	public	public	ADJ
esutjss-172	245	11	sector	sector	NOUN
esutjss-172	245	12	and	and	CCONJ
esutjss-172	245	13	the	the	DET
esutjss-172	245	14	nigerian	nigerian	ADJ
esutjss-172	245	15	accountant	accountant	NOUN
esutjss-172	245	16	”	"	PUNCT
esutjss-172	245	17	,	,	PUNCT
esutjss-172	245	18	adedeji	adedeji	NOUN
esutjss-172	245	19	,	,	PUNCT
esutjss-172	245	20	soyinka	soyinka	NOUN
esutjss-172	245	21	,	,	PUNCT
esutjss-172	245	22	and	and	CCONJ
esutjss-172	245	23	sunday	sunday	PROPN
esutjss-172	245	24	(	(	PUNCT
esutjss-172	245	25	2018	2018	NUM
esutjss-172	245	26	)	)	PUNCT
esutjss-172	245	27	studied	study	VERB
esutjss-172	245	28	the	the	DET
esutjss-172	245	29	accountants	accountant	NOUN
esutjss-172	245	30	’	'	PUNCT
esutjss-172	245	31	role	role	NOUN
esutjss-172	245	32	in	in	ADP
esutjss-172	245	33	corruption	corruption	NOUN
esutjss-172	245	34	control	control	NOUN
esutjss-172	245	35	in	in	ADP
esutjss-172	245	36	the	the	DET
esutjss-172	245	37	nigerian	nigerian	ADJ
esutjss-172	245	38	public	public	ADJ
esutjss-172	245	39	sector	sector	NOUN
esutjss-172	245	40	.	.	PUNCT
esutjss-172	246	1	the	the	DET
esutjss-172	246	2	study	study	NOUN
esutjss-172	246	3	employed	employ	VERB
esutjss-172	246	4	a	a	DET
esutjss-172	246	5	survey	survey	NOUN
esutjss-172	246	6	design	design	NOUN
esutjss-172	246	7	.	.	PUNCT
esutjss-172	247	1	the	the	DET
esutjss-172	247	2	population	population	NOUN
esutjss-172	247	3	of	of	ADP
esutjss-172	247	4	the	the	DET
esutjss-172	247	5	study	study	NOUN
esutjss-172	247	6	was	be	AUX
esutjss-172	247	7	accountants	accountant	NOUN
esutjss-172	247	8	in	in	ADP
esutjss-172	247	9	the	the	DET
esutjss-172	247	10	ministries	ministry	NOUN
esutjss-172	247	11	of	of	ADP
esutjss-172	247	12	finance	finance	NOUN
esutjss-172	247	13	in	in	ADP
esutjss-172	247	14	ekiti	ekiti	NOUN
esutjss-172	247	15	and	and	CCONJ
esutjss-172	247	16	ondo	ondo	NOUN
esutjss-172	247	17	states	state	NOUN
esutjss-172	247	18	.	.	PUNCT
esutjss-172	248	1	50	50	NUM
esutjss-172	248	2	accountants	accountant	NOUN
esutjss-172	248	3	were	be	AUX
esutjss-172	248	4	sampled	sample	VERB
esutjss-172	248	5	.	.	PUNCT
esutjss-172	249	1	the	the	DET
esutjss-172	249	2	judgmental	judgmental	ADJ
esutjss-172	249	3	sampling	sampling	NOUN
esutjss-172	249	4	technique	technique	NOUN
esutjss-172	249	5	was	be	AUX
esutjss-172	249	6	adopted	adopt	VERB
esutjss-172	249	7	.	.	PUNCT
esutjss-172	250	1	pearson	pearson	PROPN
esutjss-172	250	2	moment	moment	PROPN
esutjss-172	250	3	correlation	correlation	NOUN
esutjss-172	250	4	and	and	CCONJ
esutjss-172	250	5	anova	anova	PROPN
esutjss-172	250	6	were	be	AUX
esutjss-172	250	7	employed	employ	VERB
esutjss-172	250	8	in	in	ADP
esutjss-172	250	9	the	the	DET
esutjss-172	250	10	inferential	inferential	ADJ
esutjss-172	250	11	analysis	analysis	NOUN
esutjss-172	250	12	.	.	PUNCT
esutjss-172	251	1	the	the	DET
esutjss-172	251	2	result	result	NOUN
esutjss-172	251	3	revealed	reveal	VERB
esutjss-172	251	4	that	that	SCONJ
esutjss-172	251	5	accounting	accounting	NOUN
esutjss-172	251	6	control	control	NOUN
esutjss-172	251	7	measures	measure	NOUN
esutjss-172	251	8	established	establish	VERB
esutjss-172	251	9	by	by	ADP
esutjss-172	251	10	the	the	DET
esutjss-172	251	11	accountant	accountant	NOUN
esutjss-172	251	12	in	in	ADP
esutjss-172	251	13	the	the	DET
esutjss-172	251	14	nigerian	nigerian	ADJ
esutjss-172	251	15	public	public	ADJ
esutjss-172	251	16	sector	sector	NOUN
esutjss-172	251	17	are	be	AUX
esutjss-172	251	18	adequate	adequate	ADJ
esutjss-172	251	19	in	in	ADP
esutjss-172	251	20	content	content	NOUN
esutjss-172	251	21	and	and	CCONJ
esutjss-172	251	22	scope	scope	NOUN
esutjss-172	251	23	to	to	PART
esutjss-172	251	24	control	control	VERB
esutjss-172	251	25	corruption	corruption	NOUN
esutjss-172	251	26	in	in	ADP
esutjss-172	251	27	the	the	DET
esutjss-172	251	28	public	public	ADJ
esutjss-172	251	29	sector	sector	NOUN
esutjss-172	251	30	of	of	ADP
esutjss-172	251	31	nigeria	nigeria	PROPN
esutjss-172	251	32	.	.	PUNCT
esutjss-172	252	1	furthermore	furthermore	ADV
esutjss-172	252	2	,	,	PUNCT
esutjss-172	252	3	the	the	DET
esutjss-172	252	4	achievement	achievement	NOUN
esutjss-172	252	5	of	of	ADP
esutjss-172	252	6	these	these	DET
esutjss-172	252	7	effective	effective	ADJ
esutjss-172	252	8	controls	control	NOUN
esutjss-172	252	9	is	be	AUX
esutjss-172	252	10	a	a	DET
esutjss-172	252	11	function	function	NOUN
esutjss-172	252	12	of	of	ADP
esutjss-172	252	13	the	the	DET
esutjss-172	252	14	accountant	accountant	NOUN
esutjss-172	252	15	’s	’s	PART
esutjss-172	252	16	honesty	honesty	NOUN
esutjss-172	252	17	and	and	CCONJ
esutjss-172	252	18	agreement	agreement	NOUN
esutjss-172	252	19	with	with	ADP
esutjss-172	252	20	the	the	DET
esutjss-172	252	21	integrity	integrity	NOUN
esutjss-172	252	22	of	of	ADP
esutjss-172	252	23	management	management	NOUN
esutjss-172	252	24	.	.	PUNCT
esutjss-172	253	1	they	they	PRON
esutjss-172	253	2	recommended	recommend	VERB
esutjss-172	253	3	that	that	SCONJ
esutjss-172	253	4	the	the	DET
esutjss-172	253	5	accounting	accounting	NOUN
esutjss-172	253	6	code	code	NOUN
esutjss-172	253	7	of	of	ADP
esutjss-172	253	8	ethics	ethic	NOUN
esutjss-172	253	9	,	,	PUNCT
esutjss-172	253	10	effective	effective	ADJ
esutjss-172	253	11	internal	internal	ADJ
esutjss-172	253	12	control	control	NOUN
esutjss-172	253	13	,	,	PUNCT
esutjss-172	253	14	and	and	CCONJ
esutjss-172	253	15	compliance	compliance	NOUN
esutjss-172	253	16	with	with	ADP
esutjss-172	253	17	public	public	ADJ
esutjss-172	253	18	sector	sector	NOUN
esutjss-172	253	19	accounting	accounting	NOUN
esutjss-172	253	20	standards	standard	NOUN
esutjss-172	253	21	should	should	AUX
esutjss-172	253	22	be	be	AUX
esutjss-172	253	23	employed	employ	VERB
esutjss-172	253	24	to	to	PART
esutjss-172	253	25	prevent	prevent	VERB
esutjss-172	253	26	corruption	corruption	NOUN
esutjss-172	253	27	.	.	PUNCT
esutjss-172	254	1	osagioduwa	osagioduwa	PROPN
esutjss-172	254	2	et	et	PROPN
esutjss-172	254	3	al	al	PROPN
esutjss-172	254	4	.	.	PROPN
esutjss-172	255	1	(	(	PUNCT
esutjss-172	255	2	2022	2022	NUM
esutjss-172	255	3	)	)	PUNCT
esutjss-172	255	4	investigated	investigate	VERB
esutjss-172	255	5	the	the	DET
esutjss-172	255	6	prosecution	prosecution	NOUN
esutjss-172	255	7	and	and	CCONJ
esutjss-172	255	8	dismissal	dismissal	NOUN
esutjss-172	255	9	rates	rate	NOUN
esutjss-172	255	10	of	of	ADP
esutjss-172	255	11	fraudulent	fraudulent	ADJ
esutjss-172	255	12	accountants	accountant	NOUN
esutjss-172	255	13	in	in	ADP
esutjss-172	255	14	nigeria	nigeria	PROPN
esutjss-172	255	15	's	's	PART
esutjss-172	255	16	public	public	ADJ
esutjss-172	255	17	sector	sector	NOUN
esutjss-172	255	18	,	,	PUNCT
esutjss-172	255	19	focusing	focus	VERB
esutjss-172	255	20	on	on	ADP
esutjss-172	255	21	four	four	NUM
esutjss-172	255	22	states	state	NOUN
esutjss-172	255	23	from	from	ADP
esutjss-172	255	24	the	the	DET
esutjss-172	255	25	south	south	NOUN
esutjss-172	255	26	-	-	PUNCT
esutjss-172	255	27	south	south	NOUN
esutjss-172	255	28	and	and	CCONJ
esutjss-172	255	29	southeast	southeast	ADJ
esutjss-172	255	30	regions	region	NOUN
esutjss-172	255	31	.	.	PUNCT
esutjss-172	256	1	data	datum	NOUN
esutjss-172	256	2	was	be	AUX
esutjss-172	256	3	collected	collect	VERB
esutjss-172	256	4	through	through	ADP
esutjss-172	256	5	questionnaires	questionnaire	NOUN
esutjss-172	256	6	from	from	ADP
esutjss-172	256	7	102	102	NUM
esutjss-172	256	8	auditors	auditor	NOUN
esutjss-172	256	9	and	and	CCONJ
esutjss-172	256	10	162	162	NUM
esutjss-172	256	11	accountants	accountant	NOUN
esutjss-172	256	12	,	,	PUNCT
esutjss-172	256	13	and	and	CCONJ
esutjss-172	256	14	various	various	ADJ
esutjss-172	256	15	statistical	statistical	ADJ
esutjss-172	256	16	techniques	technique	NOUN
esutjss-172	256	17	were	be	AUX
esutjss-172	256	18	used	use	VERB
esutjss-172	256	19	for	for	ADP
esutjss-172	256	20	analysis	analysis	NOUN
esutjss-172	256	21	.	.	PUNCT
esutjss-172	257	1	the	the	DET
esutjss-172	257	2	findings	finding	NOUN
esutjss-172	257	3	indicated	indicate	VERB
esutjss-172	257	4	that	that	SCONJ
esutjss-172	257	5	fraudulent	fraudulent	ADJ
esutjss-172	257	6	accountants	accountant	NOUN
esutjss-172	257	7	were	be	AUX
esutjss-172	257	8	indeed	indeed	ADV
esutjss-172	257	9	prosecuted	prosecute	VERB
esutjss-172	257	10	and	and	CCONJ
esutjss-172	257	11	dismissed	dismiss	VERB
esutjss-172	257	12	due	due	ADP
esutjss-172	257	13	to	to	ADP
esutjss-172	257	14	their	their	PRON
esutjss-172	257	15	involvement	involvement	NOUN
esutjss-172	257	16	in	in	ADP
esutjss-172	257	17	the	the	DET
esutjss-172	257	18	fraud	fraud	NOUN
esutjss-172	257	19	.	.	PUNCT
esutjss-172	258	1	the	the	DET
esutjss-172	258	2	study	study	NOUN
esutjss-172	258	3	suggested	suggest	VERB
esutjss-172	258	4	the	the	DET
esutjss-172	258	5	need	need	NOUN
esutjss-172	258	6	for	for	ADP
esutjss-172	258	7	comprehensive	comprehensive	ADJ
esutjss-172	258	8	prosecution	prosecution	NOUN
esutjss-172	258	9	guidelines	guideline	NOUN
esutjss-172	258	10	developed	develop	VERB
esutjss-172	258	11	by	by	ADP
esutjss-172	258	12	accounting	account	VERB
esutjss-172	258	13	professional	professional	ADJ
esutjss-172	258	14	bodies	body	NOUN
esutjss-172	258	15	at	at	ADP
esutjss-172	258	16	both	both	CCONJ
esutjss-172	258	17	national	national	ADJ
esutjss-172	258	18	and	and	CCONJ
esutjss-172	258	19	international	international	ADJ
esutjss-172	258	20	levels	level	NOUN
esutjss-172	258	21	.	.	PUNCT
esutjss-172	259	1	strategic	strategic	ADJ
esutjss-172	259	2	implementation	implementation	NOUN
esutjss-172	259	3	of	of	ADP
esutjss-172	259	4	these	these	DET
esutjss-172	259	5	guidelines	guideline	NOUN
esutjss-172	259	6	was	be	AUX
esutjss-172	259	7	also	also	ADV
esutjss-172	259	8	emphasized	emphasize	VERB
esutjss-172	259	9	.	.	PUNCT
esutjss-172	260	1	methodology	methodology	NOUN
esutjss-172	260	2	survey	survey	NOUN
esutjss-172	260	3	design	design	NOUN
esutjss-172	260	4	was	be	AUX
esutjss-172	260	5	employed	employ	VERB
esutjss-172	260	6	in	in	ADP
esutjss-172	260	7	this	this	DET
esutjss-172	260	8	study	study	NOUN
esutjss-172	260	9	because	because	SCONJ
esutjss-172	260	10	of	of	ADP
esutjss-172	260	11	wider	wide	ADJ
esutjss-172	260	12	coverage	coverage	NOUN
esutjss-172	260	13	and	and	CCONJ
esutjss-172	260	14	because	because	SCONJ
esutjss-172	260	15	it	it	PRON
esutjss-172	260	16	is	be	AUX
esutjss-172	260	17	fast	fast	ADJ
esutjss-172	260	18	and	and	CCONJ
esutjss-172	260	19	economical	economical	ADJ
esutjss-172	260	20	.	.	PUNCT
esutjss-172	261	1	the	the	DET
esutjss-172	261	2	population	population	NOUN
esutjss-172	261	3	of	of	ADP
esutjss-172	261	4	this	this	DET
esutjss-172	261	5	study	study	NOUN
esutjss-172	261	6	is	be	AUX
esutjss-172	261	7	made	make	VERB
esutjss-172	261	8	up	up	ADP
esutjss-172	261	9	of	of	ADP
esutjss-172	261	10	accountants	accountant	NOUN
esutjss-172	261	11	and	and	CCONJ
esutjss-172	261	12	auditors	auditor	NOUN
esutjss-172	261	13	in	in	ADP
esutjss-172	261	14	government	government	NOUN
esutjss-172	261	15	institutions	institution	NOUN
esutjss-172	261	16	in	in	ADP
esutjss-172	261	17	edo	edo	PROPN
esutjss-172	261	18	and	and	CCONJ
esutjss-172	261	19	delta	delta	PROPN
esutjss-172	261	20	states	state	NOUN
esutjss-172	261	21	in	in	ADP
esutjss-172	261	22	south	south	PROPN
esutjss-172	261	23	-	-	PUNCT
esutjss-172	261	24	south	south	NOUN
esutjss-172	261	25	nigeria	nigeria	PROPN
esutjss-172	261	26	,	,	PUNCT
esutjss-172	261	27	and	and	CCONJ
esutjss-172	261	28	enugu	enugu	PROPN
esutjss-172	261	29	and	and	CCONJ
esutjss-172	261	30	anambra	anambra	PROPN
esutjss-172	261	31	states	states	PROPN
esutjss-172	261	32	in	in	ADP
esutjss-172	261	33	south	south	PROPN
esutjss-172	261	34	-	-	PUNCT
esutjss-172	261	35	east	east	PROPN
esutjss-172	261	36	nigeria	nigeria	PROPN
esutjss-172	261	37	.	.	PUNCT
esutjss-172	262	1	these	these	DET
esutjss-172	262	2	states	state	NOUN
esutjss-172	262	3	were	be	AUX
esutjss-172	262	4	selected	select	VERB
esutjss-172	262	5	for	for	ADP
esutjss-172	262	6	this	this	DET
esutjss-172	262	7	study	study	NOUN
esutjss-172	262	8	for	for	ADP
esutjss-172	262	9	the	the	DET
esutjss-172	262	10	reason	reason	NOUN
esutjss-172	262	11	that	that	PRON
esutjss-172	262	12	they	they	PRON
esutjss-172	262	13	were	be	AUX
esutjss-172	262	14	convenient	convenient	ADJ
esutjss-172	262	15	.	.	PUNCT
esutjss-172	263	1	the	the	DET
esutjss-172	263	2	population	population	NOUN
esutjss-172	263	3	consists	consist	VERB
esutjss-172	263	4	of	of	ADP
esutjss-172	263	5	2267	2267	NUM
esutjss-172	263	6	accountants	accountant	NOUN
esutjss-172	263	7	.	.	PUNCT
esutjss-172	264	1	the	the	DET
esutjss-172	264	2	convenient	convenient	ADJ
esutjss-172	264	3	sampling	sampling	NOUN
esutjss-172	264	4	method	method	NOUN
esutjss-172	264	5	was	be	AUX
esutjss-172	264	6	adopted	adopt	VERB
esutjss-172	264	7	in	in	ADP
esutjss-172	264	8	selecting	select	VERB
esutjss-172	264	9	one	one	NUM
esutjss-172	264	10	hundred	hundred	NUM
esutjss-172	264	11	and	and	CCONJ
esutjss-172	264	12	sixty	sixty	NUM
esutjss-172	264	13	-	-	PUNCT
esutjss-172	264	14	two	two	NUM
esutjss-172	264	15	(	(	PUNCT
esutjss-172	264	16	162	162	NUM
esutjss-172	264	17	)	)	PUNCT
esutjss-172	264	18	accountants	accountant	NOUN
esutjss-172	264	19	from	from	ADP
esutjss-172	264	20	the	the	DET
esutjss-172	264	21	two	two	NUM
esutjss-172	264	22	strata	strata	NOUN
esutjss-172	264	23	(	(	PUNCT
esutjss-172	264	24	south	south	NOUN
esutjss-172	264	25	-	-	PUNCT
esutjss-172	264	26	south	south	NOUN
esutjss-172	264	27	and	and	CCONJ
esutjss-172	264	28	south	south	NOUN
esutjss-172	264	29	-	-	PUNCT
esutjss-172	264	30	east	east	NOUN
esutjss-172	264	31	)	)	PUNCT
esutjss-172	264	32	in	in	ADP
esutjss-172	264	33	the	the	DET
esutjss-172	264	34	four	four	NUM
esutjss-172	264	35	(	(	PUNCT
esutjss-172	264	36	4	4	NUM
esutjss-172	264	37	)	)	PUNCT
esutjss-172	264	38	states	state	NOUN
esutjss-172	264	39	.	.	PUNCT
esutjss-172	265	1	the	the	DET
esutjss-172	265	2	number	number	NOUN
esutjss-172	265	3	was	be	AUX
esutjss-172	265	4	considered	consider	VERB
esutjss-172	265	5	adequate	adequate	ADJ
esutjss-172	265	6	and	and	CCONJ
esutjss-172	265	7	representative	representative	VERB
esutjss-172	265	8	enough	enough	ADV
esutjss-172	265	9	to	to	PART
esutjss-172	265	10	inform	inform	VERB
esutjss-172	265	11	this	this	DET
esutjss-172	265	12	sample	sample	NOUN
esutjss-172	265	13	as	as	ADP
esutjss-172	265	14	a	a	DET
esutjss-172	265	15	result	result	NOUN
esutjss-172	265	16	of	of	ADP
esutjss-172	265	17	the	the	DET
esutjss-172	265	18	wide	wide	ADJ
esutjss-172	265	19	spread	spread	NOUN
esutjss-172	265	20	of	of	ADP
esutjss-172	265	21	the	the	DET
esutjss-172	265	22	organization	organization	NOUN
esutjss-172	265	23	and	and	CCONJ
esutjss-172	265	24	also	also	ADV
esutjss-172	265	25	respondents	respondent	NOUN
esutjss-172	265	26	are	be	AUX
esutjss-172	265	27	considered	consider	VERB
esutjss-172	265	28	knowledgeable	knowledgeable	ADJ
esutjss-172	265	29	enough	enough	ADV
esutjss-172	265	30	to	to	PART
esutjss-172	265	31	be	be	AUX
esutjss-172	265	32	able	able	ADJ
esutjss-172	265	33	to	to	PART
esutjss-172	265	34	supply	supply	VERB
esutjss-172	265	35	credible	credible	ADJ
esutjss-172	265	36	information	information	NOUN
esutjss-172	265	37	that	that	PRON
esutjss-172	265	38	will	will	AUX
esutjss-172	265	39	help	help	VERB
esutjss-172	265	40	the	the	DET
esutjss-172	265	41	completion	completion	NOUN
esutjss-172	265	42	of	of	ADP
esutjss-172	265	43	this	this	DET
esutjss-172	265	44	study	study	NOUN
esutjss-172	265	45	.	.	PUNCT
esutjss-172	266	1	the	the	DET
esutjss-172	266	2	research	research	NOUN
esutjss-172	266	3	instrument	instrument	NOUN
esutjss-172	266	4	adopted	adopt	VERB
esutjss-172	266	5	is	be	AUX
esutjss-172	266	6	a	a	DET
esutjss-172	266	7	structured	structured	ADJ
esutjss-172	266	8	questionnaire	questionnaire	NOUN
esutjss-172	266	9	.	.	PUNCT
esutjss-172	267	1	the	the	DET
esutjss-172	267	2	data	datum	NOUN
esutjss-172	267	3	used	use	VERB
esutjss-172	267	4	for	for	ADP
esutjss-172	267	5	analysis	analysis	NOUN
esutjss-172	267	6	are	be	AUX
esutjss-172	267	7	collected	collect	VERB
esutjss-172	267	8	using	use	VERB
esutjss-172	267	9	a	a	DET
esutjss-172	267	10	likert	likert	ADJ
esutjss-172	267	11	scale	scale	NOUN
esutjss-172	267	12	closedended	closedende	VERB
esutjss-172	267	13	structured	structured	ADJ
esutjss-172	267	14	questionnaire	questionnaire	NOUN
esutjss-172	267	15	.	.	PUNCT
esutjss-172	268	1	the	the	DET
esutjss-172	268	2	data	datum	NOUN
esutjss-172	268	3	collected	collect	VERB
esutjss-172	268	4	were	be	AUX
esutjss-172	268	5	analyzed	analyze	VERB
esutjss-172	268	6	using	use	VERB
esutjss-172	268	7	the	the	DET
esutjss-172	268	8	pearson	pearson	NOUN
esutjss-172	268	9	product	product	NOUN
esutjss-172	268	10	moment	moment	NOUN
esutjss-172	268	11	correlation	correlation	NOUN
esutjss-172	268	12	coefficient	coefficient	NOUN
esutjss-172	268	13	(	(	PUNCT
esutjss-172	268	14	ppmcc	ppmcc	NOUN
esutjss-172	268	15	)	)	PUNCT
esutjss-172	268	16	and	and	CCONJ
esutjss-172	268	17	the	the	DET
esutjss-172	268	18	chi	chi	ADJ
esutjss-172	268	19	-	-	PUNCT
esutjss-172	268	20	square	square	NOUN
esutjss-172	268	21	techniques	technique	NOUN
esutjss-172	268	22	at	at	ADP
esutjss-172	268	23	a	a	DET
esutjss-172	268	24	0.05	0.05	NUM
esutjss-172	268	25	significance	significance	NOUN
esutjss-172	268	26	189	189	NUM
esutjss-172	268	27	level	level	NOUN
esutjss-172	268	28	.	.	PUNCT
esutjss-172	269	1	cronbach	cronbach	PROPN
esutjss-172	269	2	’s	’s	PART
esutjss-172	269	3	alpha	alpha	ADJ
esutjss-172	269	4	statistical	statistical	ADJ
esutjss-172	269	5	tool	tool	NOUN
esutjss-172	269	6	was	be	AUX
esutjss-172	269	7	employed	employ	VERB
esutjss-172	269	8	in	in	ADP
esutjss-172	269	9	determining	determine	VERB
esutjss-172	269	10	reliability	reliability	NOUN
esutjss-172	269	11	.	.	PUNCT
esutjss-172	270	1	the	the	DET
esutjss-172	270	2	result	result	NOUN
esutjss-172	270	3	showed	show	VERB
esutjss-172	270	4	a	a	DET
esutjss-172	270	5	reliability	reliability	NOUN
esutjss-172	270	6	of	of	ADP
esutjss-172	270	7	0.711	0.711	NUM
esutjss-172	270	8	.	.	PUNCT
esutjss-172	271	1	the	the	DET
esutjss-172	271	2	response	response	NOUN
esutjss-172	271	3	rate	rate	NOUN
esutjss-172	271	4	is	be	AUX
esutjss-172	271	5	87	87	NUM
esutjss-172	271	6	%	%	NOUN
esutjss-172	271	7	.	.	PUNCT
esutjss-172	272	1	taro	taro	NOUN
esutjss-172	272	2	yamane	yamane	ADJ
esutjss-172	272	3	formula	formula	NOUN
esutjss-172	272	4	(	(	PUNCT
esutjss-172	272	5	1964	1964	NUM
esutjss-172	272	6	)	)	PUNCT
esutjss-172	272	7	was	be	AUX
esutjss-172	272	8	employed	employ	VERB
esutjss-172	272	9	in	in	ADP
esutjss-172	272	10	determining	determine	VERB
esutjss-172	272	11	the	the	DET
esutjss-172	272	12	sample	sample	NOUN
esutjss-172	272	13	size	size	NOUN
esutjss-172	272	14	.	.	PUNCT
esutjss-172	273	1	for	for	ADP
esutjss-172	273	2	population	population	NOUN
esutjss-172	273	3	a	a	PRON
esutjss-172	273	4	,	,	PUNCT
esutjss-172	273	5	the	the	DET
esutjss-172	273	6	sample	sample	NOUN
esutjss-172	273	7	size	size	NOUN
esutjss-172	273	8	is	be	AUX
esutjss-172	273	9	determined	determine	VERB
esutjss-172	273	10	below	below	ADV
esutjss-172	273	11	.	.	PUNCT
esutjss-172	274	1	the	the	DET
esutjss-172	274	2	formula	formula	NOUN
esutjss-172	274	3	applied	apply	VERB
esutjss-172	274	4	is	be	AUX
esutjss-172	274	5	given	give	VERB
esutjss-172	274	6	as	as	ADP
esutjss-172	274	7	n	n	NOUN
esutjss-172	274	8	=	=	SYM
esutjss-172	274	9	n	n	PROPN
esutjss-172	274	10	/	/	SYM
esutjss-172	274	11	(	(	PUNCT
esutjss-172	274	12	1	1	NUM
esutjss-172	274	13	+	+	CCONJ
esutjss-172	274	14	n	n	PRON
esutjss-172	274	15	e2	e2	NOUN
esutjss-172	274	16	)	)	PUNCT
esutjss-172	274	17	where	where	SCONJ
esutjss-172	274	18	n	n	NOUN
esutjss-172	274	19	=	=	SYM
esutjss-172	274	20	sample	sample	NOUN
esutjss-172	274	21	size	size	NOUN
esutjss-172	274	22	,	,	PUNCT
esutjss-172	274	23	n	n	NOUN
esutjss-172	274	24	=	=	SYM
esutjss-172	274	25	total	total	ADJ
esutjss-172	274	26	population	population	NOUN
esutjss-172	274	27	,	,	PUNCT
esutjss-172	274	28	e	e	X
esutjss-172	274	29	=	=	NOUN
esutjss-172	274	30	error	error	NOUN
esutjss-172	274	31	tolerance	tolerance	NOUN
esutjss-172	274	32	,	,	PUNCT
esutjss-172	274	33	and	and	CCONJ
esutjss-172	274	34	3	3	NUM
esutjss-172	274	35	=	=	NUM
esutjss-172	274	36	adjusted	adjust	VERB
esutjss-172	274	37	constant	constant	ADJ
esutjss-172	274	38	.	.	PUNCT
esutjss-172	275	1	n	n	NOUN
esutjss-172	276	1	=	=	SYM
esutjss-172	276	2	2267/	2267/	NUM
esutjss-172	276	3	(	(	PUNCT
esutjss-172	276	4	1	1	NUM
esutjss-172	276	5	+	+	NUM
esutjss-172	276	6	2267	2267	NUM
esutjss-172	276	7	x	x	SYM
esutjss-172	276	8	0.07	0.07	NUM
esutjss-172	276	9	2	2	NUM
esutjss-172	276	10	)	)	PUNCT
esutjss-172	276	11	=	=	SYM
esutjss-172	276	12	187	187	NUM
esutjss-172	276	13	in	in	ADP
esutjss-172	276	14	other	other	ADJ
esutjss-172	276	15	to	to	PART
esutjss-172	276	16	proportionately	proportionately	ADV
esutjss-172	276	17	allocate	allocate	VERB
esutjss-172	276	18	the	the	DET
esutjss-172	276	19	total	total	ADJ
esutjss-172	276	20	population	population	NOUN
esutjss-172	276	21	,	,	PUNCT
esutjss-172	276	22	kumasam	kumasam	PROPN
esutjss-172	276	23	’s	’s	PART
esutjss-172	276	24	allocation	allocation	NOUN
esutjss-172	276	25	formula	formula	NOUN
esutjss-172	276	26	was	be	AUX
esutjss-172	276	27	adopted	adopt	VERB
esutjss-172	276	28	.	.	PUNCT
esutjss-172	277	1	hence	hence	ADV
esutjss-172	277	2	=	=	SYM
esutjss-172	277	3	nhn	nhn	PROPN
esutjss-172	277	4	n	n	ADV
esutjss-172	278	1	where	where	SCONJ
esutjss-172	278	2	n	n	NOUN
esutjss-172	278	3	=	=	SYM
esutjss-172	278	4	population	population	NOUN
esutjss-172	278	5	size	size	NOUN
esutjss-172	278	6	,	,	PUNCT
esutjss-172	278	7	n	n	NOUN
esutjss-172	278	8	=	=	SYM
esutjss-172	278	9	sample	sample	NOUN
esutjss-172	278	10	size	size	NOUN
esutjss-172	278	11	.	.	PUNCT
esutjss-172	279	1	the	the	DET
esutjss-172	279	2	sections	section	NOUN
esutjss-172	279	3	are	be	AUX
esutjss-172	279	4	:	:	PUNCT
esutjss-172	279	5	south	south	ADJ
esutjss-172	279	6	-	-	PUNCT
esutjss-172	279	7	south	south	NOUN
esutjss-172	279	8	=	=	PUNCT
esutjss-172	279	9	(	(	PUNCT
esutjss-172	279	10	825	825	NUM
esutjss-172	279	11	+	+	NOUN
esutjss-172	279	12	229	229	NUM
esutjss-172	279	13	)	)	PUNCT
esutjss-172	279	14	=	=	SYM
esutjss-172	279	15	1054	1054	NUM
esutjss-172	279	16	x	x	SYM
esutjss-172	279	17	187	187	NUM
esutjss-172	279	18	2267	2267	NUM
esutjss-172	279	19	=	=	SYM
esutjss-172	279	20	87	87	NUM
esutjss-172	279	21	south	south	NOUN
esutjss-172	279	22	-	-	PUNCT
esutjss-172	279	23	east	east	NOUN
esutjss-172	279	24	=	=	PUNCT
esutjss-172	279	25	(	(	PUNCT
esutjss-172	279	26	713	713	NUM
esutjss-172	279	27	+	+	NOUN
esutjss-172	279	28	500	500	NUM
esutjss-172	279	29	)	)	PUNCT
esutjss-172	279	30	=	=	SYM
esutjss-172	279	31	1213	1213	NUM
esutjss-172	279	32	x	x	SYM
esutjss-172	279	33	187	187	NUM
esutjss-172	279	34	2267	2267	NUM
esutjss-172	279	35	=	=	SYM
esutjss-172	279	36	100	100	NUM
esutjss-172	279	37	table	table	NOUN
esutjss-172	279	38	3.1	3.1	NUM
esutjss-172	279	39	sample	sample	NOUN
esutjss-172	279	40	distributions	distribution	NOUN
esutjss-172	280	1	population	population	NOUN
esutjss-172	280	2	group	group	NOUN
esutjss-172	280	3	sample	sample	NOUN
esutjss-172	280	4	size	size	NOUN
esutjss-172	280	5	copies	copy	NOUN
esutjss-172	280	6	of	of	ADP
esutjss-172	280	7	the	the	DET
esutjss-172	280	8	questionnaire	questionnaire	NOUN
esutjss-172	280	9	retrieved	retrieve	VERB
esutjss-172	280	10	percentage	percentage	NOUN
esutjss-172	280	11	accountants	accountant	NOUN
esutjss-172	280	12	(	(	PUNCT
esutjss-172	280	13	group	group	NOUN
esutjss-172	280	14	a	a	PRON
esutjss-172	280	15	’	'	PUNCT
esutjss-172	280	16	)	)	PUNCT
esutjss-172	280	17	south	south	PROPN
esutjss-172	280	18	-	-	PUNCT
esutjss-172	280	19	south	south	NOUN
esutjss-172	280	20	87	87	NUM
esutjss-172	280	21	69	69	NUM
esutjss-172	280	22	south	south	PROPN
esutjss-172	280	23	-	-	PUNCT
esutjss-172	280	24	east	east	NOUN
esutjss-172	280	25	100	100	NUM
esutjss-172	280	26	93	93	NUM
esutjss-172	280	27	total	total	NOUN
esutjss-172	280	28	187	187	NUM
esutjss-172	280	29	162	162	NUM
esutjss-172	280	30	86.6310	86.6310	NUM
esutjss-172	280	31	%	%	NOUN
esutjss-172	280	32	source	source	NOUN
esutjss-172	280	33	:	:	PUNCT
esutjss-172	280	34	fieldwork	fieldwork	PROPN
esutjss-172	280	35	linus	linus	PROPN
esutjss-172	280	36	(	(	PUNCT
esutjss-172	280	37	2001	2001	NUM
esutjss-172	280	38	)	)	PUNCT
esutjss-172	280	39	considered	consider	VERB
esutjss-172	280	40	fifty	fifty	NUM
esutjss-172	280	41	percent	percent	NOUN
esutjss-172	280	42	(	(	PUNCT
esutjss-172	280	43	50	50	NUM
esutjss-172	280	44	%	%	NOUN
esutjss-172	280	45	)	)	PUNCT
esutjss-172	280	46	as	as	ADP
esutjss-172	280	47	an	an	DET
esutjss-172	280	48	adequate	adequate	ADJ
esutjss-172	280	49	response	response	NOUN
esutjss-172	280	50	rate	rate	NOUN
esutjss-172	280	51	for	for	ADP
esutjss-172	280	52	any	any	DET
esutjss-172	280	53	social	social	ADJ
esutjss-172	280	54	science	science	NOUN
esutjss-172	280	55	research	research	NOUN
esutjss-172	280	56	in	in	ADP
esutjss-172	280	57	nigeria	nigeria	PROPN
esutjss-172	280	58	,	,	PUNCT
esutjss-172	280	59	which	which	PRON
esutjss-172	280	60	signifies	signify	VERB
esutjss-172	280	61	that	that	SCONJ
esutjss-172	280	62	this	this	DET
esutjss-172	280	63	research	research	NOUN
esutjss-172	280	64	met	meet	VERB
esutjss-172	280	65	the	the	DET
esutjss-172	280	66	response	response	NOUN
esutjss-172	280	67	rate	rate	NOUN
esutjss-172	280	68	demand	demand	NOUN
esutjss-172	280	69	.	.	PUNCT
esutjss-172	281	1	69	69	NUM
esutjss-172	281	2	copies	copy	NOUN
esutjss-172	281	3	of	of	ADP
esutjss-172	281	4	the	the	DET
esutjss-172	281	5	filled	fill	VERB
esutjss-172	281	6	questionnaire	questionnaire	NOUN
esutjss-172	281	7	(	(	PUNCT
esutjss-172	281	8	33	33	NUM
esutjss-172	281	9	from	from	ADP
esutjss-172	281	10	edo	edo	PROPN
esutjss-172	281	11	state	state	NOUN
esutjss-172	281	12	and	and	CCONJ
esutjss-172	281	13	36	36	NUM
esutjss-172	281	14	from	from	ADP
esutjss-172	281	15	delta	delta	PROPN
esutjss-172	281	16	state	state	NOUN
esutjss-172	281	17	)	)	PUNCT
esutjss-172	281	18	and	and	CCONJ
esutjss-172	281	19	93	93	NUM
esutjss-172	281	20	copies	copy	NOUN
esutjss-172	281	21	of	of	ADP
esutjss-172	281	22	the	the	DET
esutjss-172	281	23	filled	fill	VERB
esutjss-172	281	24	questionnaire	questionnaire	NOUN
esutjss-172	281	25	(	(	PUNCT
esutjss-172	281	26	65	65	NUM
esutjss-172	281	27	from	from	ADP
esutjss-172	281	28	enugu	enugu	PROPN
esutjss-172	281	29	state	state	NOUN
esutjss-172	281	30	and	and	CCONJ
esutjss-172	281	31	28	28	NUM
esutjss-172	281	32	from	from	ADP
esutjss-172	281	33	anambra	anambra	PROPN
esutjss-172	281	34	state	state	PROPN
esutjss-172	281	35	)	)	PUNCT
esutjss-172	281	36	were	be	AUX
esutjss-172	281	37	retrieved	retrieve	VERB
esutjss-172	281	38	from	from	ADP
esutjss-172	281	39	south	south	ADJ
esutjss-172	281	40	-	-	PUNCT
esutjss-172	281	41	south	south	NOUN
esutjss-172	281	42	and	and	CCONJ
esutjss-172	281	43	south	south	ADJ
esutjss-172	281	44	-	-	PUNCT
esutjss-172	281	45	east	east	NOUN
esutjss-172	281	46	respectively	respectively	ADV
esutjss-172	281	47	.	.	PUNCT
esutjss-172	282	1	model	model	NOUN
esutjss-172	282	2	development	development	NOUN
esutjss-172	282	3	and	and	CCONJ
esutjss-172	282	4	specification	specification	NOUN
esutjss-172	282	5	in	in	ADP
esutjss-172	282	6	this	this	DET
esutjss-172	282	7	study	study	NOUN
esutjss-172	282	8	,	,	PUNCT
esutjss-172	282	9	the	the	DET
esutjss-172	282	10	model	model	NOUN
esutjss-172	282	11	specified	specify	VERB
esutjss-172	282	12	by	by	ADP
esutjss-172	282	13	adedeji	adedeji	NOUN
esutjss-172	282	14	,	,	PUNCT
esutjss-172	282	15	soyinka	soyinka	NOUN
esutjss-172	282	16	,	,	PUNCT
esutjss-172	282	17	and	and	CCONJ
esutjss-172	282	18	sunday	sunday	PROPN
esutjss-172	282	19	(	(	PUNCT
esutjss-172	282	20	2018	2018	NUM
esutjss-172	282	21	)	)	PUNCT
esutjss-172	282	22	was	be	AUX
esutjss-172	282	23	adopted	adopt	VERB
esutjss-172	282	24	and	and	CCONJ
esutjss-172	282	25	modified	modify	VERB
esutjss-172	282	26	.	.	PUNCT
esutjss-172	283	1	the	the	DET
esutjss-172	283	2	study	study	NOUN
esutjss-172	283	3	completely	completely	ADV
esutjss-172	283	4	considered	consider	VERB
esutjss-172	283	5	all	all	DET
esutjss-172	283	6	the	the	DET
esutjss-172	283	7	variables	variable	NOUN
esutjss-172	283	8	provided	provide	VERB
esutjss-172	283	9	by	by	ADP
esutjss-172	283	10	the	the	DET
esutjss-172	283	11	model	model	NOUN
esutjss-172	283	12	but	but	CCONJ
esutjss-172	283	13	however	however	ADV
esutjss-172	283	14	,	,	PUNCT
esutjss-172	283	15	added	add	VERB
esutjss-172	283	16	other	other	ADJ
esutjss-172	283	17	variables	variable	NOUN
esutjss-172	283	18	that	that	SCONJ
esutjss-172	283	19	the	the	DET
esutjss-172	283	20	model	model	NOUN
esutjss-172	283	21	did	do	AUX
esutjss-172	283	22	not	not	PART
esutjss-172	283	23	recognize	recognize	VERB
esutjss-172	283	24	.	.	PUNCT
esutjss-172	284	1	the	the	DET
esutjss-172	284	2	model	model	NOUN
esutjss-172	284	3	is	be	AUX
esutjss-172	284	4	given	give	VERB
esutjss-172	284	5	thus	thus	ADV
esutjss-172	284	6	:	:	PUNCT
esutjss-172	284	7	cc	cc	NOUN
esutjss-172	284	8	:	:	PUNCT
esutjss-172	284	9	β1ics	β1ics	PUNCT
esutjss-172	285	1	+	+	ADJ
esutjss-172	285	2	β2asc	β2asc	PUNCT
esutjss-172	285	3	+	+	ADJ
esutjss-172	285	4	β3ace+ε	β3ace+ε	NOUN
esutjss-172	285	5	…	…	PUNCT
esutjss-172	285	6	…	…	PUNCT
esutjss-172	285	7	…	…	PUNCT
esutjss-172	285	8	…	…	PUNCT
esutjss-172	285	9	…	…	PUNCT
esutjss-172	285	10	…	…	PUNCT
esutjss-172	285	11	……	……	NOUN
esutjss-172	285	12	……	……	NOUN
esutjss-172	285	13	……	……	NOUN
esutjss-172	285	14	……	……	NOUN
esutjss-172	285	15	.	.	PUNCT
esutjss-172	286	1	(	(	PUNCT
esutjss-172	286	2	1	1	X
esutjss-172	286	3	)	)	PUNCT
esutjss-172	286	4	where	where	SCONJ
esutjss-172	286	5	:	:	PUNCT
esutjss-172	286	6	cc	cc	NOUN
esutjss-172	286	7	=	=	NOUN
esutjss-172	286	8	corruption	corruption	NOUN
esutjss-172	286	9	control	control	NOUN
esutjss-172	286	10	;	;	PUNCT
esutjss-172	286	11	ics	ics	NOUN
esutjss-172	286	12	=	=	SYM
esutjss-172	286	13	internal	internal	ADJ
esutjss-172	286	14	control	control	NOUN
esutjss-172	286	15	system	system	NOUN
esutjss-172	286	16	;	;	PUNCT
esutjss-172	286	17	asc	asc	PROPN
esutjss-172	286	18	=	=	SYM
esutjss-172	286	19	accounting	accounting	PROPN
esutjss-172	286	20	standard	standard	ADJ
esutjss-172	286	21	compliance	compliance	NOUN
esutjss-172	286	22	;	;	PUNCT
esutjss-172	286	23	ace	ace	NOUN
esutjss-172	286	24	=	=	PUNCT
esutjss-172	286	25	accounting	accounting	NOUN
esutjss-172	286	26	code	code	NOUN
esutjss-172	286	27	of	of	ADP
esutjss-172	286	28	ethics	ethic	NOUN
esutjss-172	286	29	.	.	PUNCT
esutjss-172	287	1	the	the	DET
esutjss-172	287	2	model	model	NOUN
esutjss-172	287	3	for	for	ADP
esutjss-172	287	4	this	this	DET
esutjss-172	287	5	study	study	NOUN
esutjss-172	287	6	is	be	AUX
esutjss-172	287	7	:	:	PUNCT
esutjss-172	287	8	accef	accef	PROPN
esutjss-172	287	9	=	=	SYM
esutjss-172	287	10	f(asc	f(asc	ADJ
esutjss-172	287	11	,	,	PUNCT
esutjss-172	287	12	accskl	accskl	NOUN
esutjss-172	287	13	,	,	PUNCT
esutjss-172	287	14	ics	ic	NOUN
esutjss-172	287	15	,	,	PUNCT
esutjss-172	287	16	ace	ace	NOUN
esutjss-172	287	17	)	)	PUNCT
esutjss-172	287	18	corcon	corcon	NOUN
esutjss-172	287	19	:	:	PUNCT
esutjss-172	287	20	a0	a0	PROPN
esutjss-172	287	21	+	+	CCONJ
esutjss-172	287	22	β1cas+	β1cas+	PROPN
esutjss-172	287	23	β2accedu	β2accedu	VERB
esutjss-172	287	24	+	+	CCONJ
esutjss-172	287	25	β3sic+	β3sic+	PROPN
esutjss-172	287	26	β4	β4	PROPN
esutjss-172	287	27	,	,	PUNCT
esutjss-172	287	28	ace	ace	VERB
esutjss-172	287	29	+	+	CCONJ
esutjss-172	287	30	µ	µ	NOUN
esutjss-172	287	31	190	190	NUM
esutjss-172	287	32	where	where	SCONJ
esutjss-172	287	33	a=	a=	ADV
esutjss-172	287	34	constant	constant	ADJ
esutjss-172	287	35	µ=error	µ=error	NOUN
esutjss-172	287	36	term	term	NOUN
esutjss-172	287	37	,	,	PUNCT
esutjss-172	287	38	β=	β=	NOUN
esutjss-172	287	39	coefficient	coefficient	NOUN
esutjss-172	287	40	of	of	ADP
esutjss-172	287	41	the	the	DET
esutjss-172	287	42	explanatory	explanatory	ADJ
esutjss-172	287	43	variable	variable	NOUN
esutjss-172	287	44	(	(	PUNCT
esutjss-172	287	45	slope	slope	NOUN
esutjss-172	287	46	)	)	PUNCT
esutjss-172	287	47	corcon	corcon	NOUN
esutjss-172	287	48	=	=	SYM
esutjss-172	287	49	corruption	corruption	NOUN
esutjss-172	287	50	control	control	NOUN
esutjss-172	287	51	,	,	PUNCT
esutjss-172	287	52	accef	accef	NOUN
esutjss-172	287	53	=	=	SYM
esutjss-172	287	54	accountants	accountant	NOUN
esutjss-172	287	55	effectiveness	effectiveness	NOUN
esutjss-172	287	56	,	,	PUNCT
esutjss-172	287	57	ace	ace	NOUN
esutjss-172	287	58	=	=	SYM
esutjss-172	287	59	accounting	accounting	NOUN
esutjss-172	287	60	code	code	NOUN
esutjss-172	287	61	of	of	ADP
esutjss-172	287	62	ethics	ethic	NOUN
esutjss-172	287	63	accskl	accskl	NOUN
esutjss-172	287	64	=	=	NOUN
esutjss-172	287	65	accountant	accountant	NOUN
esutjss-172	287	66	skill	skill	NOUN
esutjss-172	287	67	,	,	PUNCT
esutjss-172	287	68	cas	cas	X
esutjss-172	287	69	=	=	NOUN
esutjss-172	287	70	compliance	compliance	NOUN
esutjss-172	287	71	with	with	ADP
esutjss-172	287	72	accounting	accounting	NOUN
esutjss-172	287	73	standards	standard	NOUN
esutjss-172	287	74	.	.	PUNCT
esutjss-172	288	1	data	datum	NOUN
esutjss-172	288	2	analysis	analysis	NOUN
esutjss-172	288	3	and	and	CCONJ
esutjss-172	288	4	presentation	presentation	NOUN
esutjss-172	288	5	the	the	DET
esutjss-172	288	6	purpose	purpose	NOUN
esutjss-172	288	7	of	of	ADP
esutjss-172	288	8	this	this	DET
esutjss-172	288	9	chapter	chapter	NOUN
esutjss-172	288	10	is	be	AUX
esutjss-172	288	11	to	to	PART
esutjss-172	288	12	analyze	analyze	VERB
esutjss-172	288	13	the	the	DET
esutjss-172	288	14	data	datum	NOUN
esutjss-172	288	15	collected	collect	VERB
esutjss-172	288	16	through	through	ADP
esutjss-172	288	17	copies	copy	NOUN
esutjss-172	288	18	of	of	ADP
esutjss-172	288	19	questionnaires	questionnaire	NOUN
esutjss-172	288	20	distributed	distribute	VERB
esutjss-172	288	21	and	and	CCONJ
esutjss-172	288	22	retrieved	retrieve	VERB
esutjss-172	288	23	from	from	ADP
esutjss-172	288	24	accountants	accountant	NOUN
esutjss-172	288	25	working	work	VERB
esutjss-172	288	26	in	in	ADP
esutjss-172	288	27	the	the	DET
esutjss-172	288	28	public	public	ADJ
esutjss-172	288	29	organizations	organization	NOUN
esutjss-172	288	30	in	in	ADP
esutjss-172	288	31	the	the	DET
esutjss-172	288	32	four	four	NUM
esutjss-172	288	33	states	state	NOUN
esutjss-172	288	34	namely	namely	ADV
esutjss-172	288	35	,	,	PUNCT
esutjss-172	288	36	edo	edo	PROPN
esutjss-172	288	37	and	and	CCONJ
esutjss-172	288	38	delta	delta	PROPN
esutjss-172	288	39	states	state	NOUN
esutjss-172	288	40	in	in	ADP
esutjss-172	288	41	south	south	PROPN
esutjss-172	288	42	-	-	PUNCT
esutjss-172	288	43	south	south	NOUN
esutjss-172	288	44	nigeria	nigeria	PROPN
esutjss-172	288	45	and	and	CCONJ
esutjss-172	288	46	enugu	enugu	PROPN
esutjss-172	288	47	and	and	CCONJ
esutjss-172	288	48	anambra	anambra	PROPN
esutjss-172	288	49	states	states	PROPN
esutjss-172	288	50	in	in	ADP
esutjss-172	288	51	southeast	southeast	PROPN
esutjss-172	288	52	nigeria	nigeria	PROPN
esutjss-172	288	53	.	.	PUNCT
esutjss-172	289	1	chart	chart	VERB
esutjss-172	289	2	4.1	4.1	NUM
esutjss-172	289	3	professional	professional	ADJ
esutjss-172	289	4	qualifications	qualification	NOUN
esutjss-172	289	5	of	of	ADP
esutjss-172	289	6	accountants	accountant	NOUN
esutjss-172	289	7	in	in	ADP
esutjss-172	289	8	percentage	percentage	NOUN
esutjss-172	289	9	.	.	PUNCT
esutjss-172	290	1	source	source	NOUN
esutjss-172	290	2	:	:	PUNCT
esutjss-172	290	3	(	(	PUNCT
esutjss-172	290	4	fieldwork	fieldwork	NOUN
esutjss-172	290	5	,	,	PUNCT
esutjss-172	290	6	)	)	PUNCT
esutjss-172	290	7	.	.	PUNCT
esutjss-172	291	1	chart	chart	NOUN
esutjss-172	291	2	4.1	4.1	NUM
esutjss-172	291	3	above	above	ADV
esutjss-172	291	4	shows	show	VERB
esutjss-172	291	5	the	the	DET
esutjss-172	291	6	professional	professional	ADJ
esutjss-172	291	7	qualifications	qualification	NOUN
esutjss-172	291	8	of	of	ADP
esutjss-172	291	9	respondents	respondent	NOUN
esutjss-172	291	10	expressed	express	VERB
esutjss-172	291	11	in	in	ADP
esutjss-172	291	12	percentage	percentage	NOUN
esutjss-172	291	13	of	of	ADP
esutjss-172	291	14	the	the	DET
esutjss-172	291	15	total	total	ADJ
esutjss-172	291	16	population	population	NOUN
esutjss-172	291	17	of	of	ADP
esutjss-172	291	18	each	each	DET
esutjss-172	291	19	state	state	NOUN
esutjss-172	291	20	,	,	PUNCT
esutjss-172	291	21	zones	zone	NOUN
esutjss-172	291	22	,	,	PUNCT
esutjss-172	291	23	and	and	CCONJ
esutjss-172	291	24	total	total	ADJ
esutjss-172	291	25	respondents	respondent	NOUN
esutjss-172	291	26	respectively	respectively	ADV
esutjss-172	291	27	.	.	PUNCT
esutjss-172	292	1	10	10	NUM
esutjss-172	292	2	%	%	NOUN
esutjss-172	292	3	of	of	ADP
esutjss-172	292	4	accountants	accountant	NOUN
esutjss-172	292	5	in	in	ADP
esutjss-172	292	6	edo	edo	PROPN
esutjss-172	292	7	state	state	NOUN
esutjss-172	292	8	are	be	AUX
esutjss-172	292	9	anan	anan	PROPN
esutjss-172	292	10	members	member	NOUN
esutjss-172	292	11	.	.	PUNCT
esutjss-172	293	1	while	while	SCONJ
esutjss-172	293	2	37	37	NUM
esutjss-172	293	3	%	%	NOUN
esutjss-172	293	4	of	of	ADP
esutjss-172	293	5	accountants	accountant	NOUN
esutjss-172	293	6	in	in	ADP
esutjss-172	293	7	delta	delta	PROPN
esutjss-172	293	8	state	state	NOUN
esutjss-172	293	9	are	be	AUX
esutjss-172	293	10	anan	anan	PROPN
esutjss-172	293	11	members	member	NOUN
esutjss-172	293	12	followed	follow	VERB
esutjss-172	293	13	by	by	ADP
esutjss-172	293	14	anambra	anambra	PROPN
esutjss-172	293	15	state	state	NOUN
esutjss-172	293	16	with	with	ADP
esutjss-172	293	17	36	36	NUM
esutjss-172	293	18	%	%	NOUN
esutjss-172	293	19	and	and	CCONJ
esutjss-172	293	20	enugu	enugu	PROPN
esutjss-172	293	21	state	state	NOUN
esutjss-172	293	22	with	with	ADP
esutjss-172	293	23	30	30	NUM
esutjss-172	293	24	%	%	NOUN
esutjss-172	293	25	anan	anan	PROPN
esutjss-172	293	26	members	member	NOUN
esutjss-172	293	27	.	.	PUNCT
esutjss-172	294	1	meanwhile	meanwhile	ADV
esutjss-172	294	2	,	,	PUNCT
esutjss-172	294	3	in	in	ADP
esutjss-172	294	4	enugu	enugu	PROPN
esutjss-172	294	5	state	state	NOUN
esutjss-172	294	6	,	,	PUNCT
esutjss-172	294	7	4	4	NUM
esutjss-172	294	8	%	%	NOUN
esutjss-172	294	9	of	of	ADP
esutjss-172	294	10	the	the	DET
esutjss-172	294	11	accountants	accountant	NOUN
esutjss-172	294	12	are	be	AUX
esutjss-172	294	13	ican	ican	ADJ
esutjss-172	294	14	members	member	NOUN
esutjss-172	294	15	.	.	PUNCT
esutjss-172	295	1	fourteen	fourteen	NUM
esutjss-172	295	2	percent	percent	NOUN
esutjss-172	295	3	(	(	PUNCT
esutjss-172	295	4	14	14	NUM
esutjss-172	295	5	%	%	NOUN
esutjss-172	295	6	)	)	PUNCT
esutjss-172	295	7	of	of	ADP
esutjss-172	295	8	the	the	DET
esutjss-172	295	9	accountants	accountant	NOUN
esutjss-172	295	10	in	in	ADP
esutjss-172	295	11	anambra	anambra	PROPN
esutjss-172	295	12	state	state	NOUN
esutjss-172	295	13	are	be	AUX
esutjss-172	295	14	ican	ican	ADJ
esutjss-172	295	15	members	member	NOUN
esutjss-172	295	16	.	.	PUNCT
esutjss-172	296	1	anambra	anambra	PROPN
esutjss-172	296	2	state	state	NOUN
esutjss-172	296	3	is	be	AUX
esutjss-172	296	4	followed	follow	VERB
esutjss-172	296	5	by	by	ADP
esutjss-172	296	6	delta	delta	PROPN
esutjss-172	296	7	state	state	NOUN
esutjss-172	296	8	with	with	ADP
esutjss-172	296	9	11	11	NUM
esutjss-172	296	10	%	%	NOUN
esutjss-172	296	11	and	and	CCONJ
esutjss-172	296	12	edo	edo	PROPN
esutjss-172	296	13	state	state	NOUN
esutjss-172	296	14	with	with	ADP
esutjss-172	296	15	10	10	NUM
esutjss-172	296	16	%	%	NOUN
esutjss-172	296	17	.	.	PUNCT
esutjss-172	297	1	furthermore	furthermore	ADV
esutjss-172	297	2	,	,	PUNCT
esutjss-172	297	3	18	18	NUM
esutjss-172	297	4	%	%	NOUN
esutjss-172	297	5	of	of	ADP
esutjss-172	297	6	the	the	DET
esutjss-172	297	7	respondents	respondent	NOUN
esutjss-172	297	8	from	from	ADP
esutjss-172	297	9	south	south	ADJ
esutjss-172	297	10	-	-	PUNCT
esutjss-172	297	11	east	east	NOUN
esutjss-172	297	12	nigeria	nigeria	PROPN
esutjss-172	297	13	are	be	AUX
esutjss-172	297	14	anan	anan	PROPN
esutjss-172	297	15	members	member	NOUN
esutjss-172	297	16	while	while	SCONJ
esutjss-172	297	17	12	12	NUM
esutjss-172	297	18	%	%	NOUN
esutjss-172	297	19	of	of	ADP
esutjss-172	297	20	accountants	accountant	NOUN
esutjss-172	297	21	from	from	ADP
esutjss-172	297	22	the	the	DET
esutjss-172	297	23	south	south	NOUN
esutjss-172	297	24	-	-	PUNCT
esutjss-172	297	25	south	south	NOUN
esutjss-172	297	26	are	be	AUX
esutjss-172	297	27	anan	anan	PROPN
esutjss-172	297	28	members	member	NOUN
esutjss-172	297	29	.	.	PUNCT
esutjss-172	298	1	meanwhile	meanwhile	ADV
esutjss-172	298	2	,	,	PUNCT
esutjss-172	298	3	the	the	DET
esutjss-172	298	4	story	story	NOUN
esutjss-172	298	5	is	be	AUX
esutjss-172	298	6	not	not	PART
esutjss-172	298	7	the	the	DET
esutjss-172	298	8	same	same	ADJ
esutjss-172	298	9	about	about	ADP
esutjss-172	298	10	ican	ican	ADJ
esutjss-172	298	11	membership	membership	NOUN
esutjss-172	298	12	in	in	ADP
esutjss-172	298	13	the	the	DET
esutjss-172	298	14	two	two	NUM
esutjss-172	298	15	geopolitical	geopolitical	ADJ
esutjss-172	298	16	zones	zone	NOUN
esutjss-172	298	17	.	.	PUNCT
esutjss-172	299	1	4.5	4.5	NUM
esutjss-172	299	2	%	%	NOUN
esutjss-172	299	3	of	of	ADP
esutjss-172	299	4	the	the	DET
esutjss-172	299	5	accountants	accountant	NOUN
esutjss-172	299	6	from	from	ADP
esutjss-172	299	7	south	south	PROPN
esutjss-172	299	8	-	-	PUNCT
esutjss-172	299	9	south	south	NOUN
esutjss-172	299	10	nigeria	nigeria	PROPN
esutjss-172	299	11	possessed	possess	VERB
esutjss-172	299	12	ican	ican	ADJ
esutjss-172	299	13	membership	membership	NOUN
esutjss-172	299	14	while	while	SCONJ
esutjss-172	299	15	2.8	2.8	NUM
esutjss-172	299	16	%	%	NOUN
esutjss-172	299	17	of	of	ADP
esutjss-172	299	18	the	the	DET
esutjss-172	299	19	accountants	accountant	NOUN
esutjss-172	299	20	from	from	ADP
esutjss-172	299	21	south	south	PROPN
esutjss-172	299	22	-	-	PUNCT
esutjss-172	299	23	east	east	PROPN
esutjss-172	299	24	nigeria	nigeria	PROPN
esutjss-172	299	25	possessed	possess	VERB
esutjss-172	299	26	ican	ican	ADJ
esutjss-172	299	27	membership	membership	NOUN
esutjss-172	299	28	.	.	PUNCT
esutjss-172	300	1	finally	finally	ADV
esutjss-172	300	2	,	,	PUNCT
esutjss-172	300	3	29	29	NUM
esutjss-172	300	4	%	%	NOUN
esutjss-172	300	5	of	of	ADP
esutjss-172	300	6	the	the	DET
esutjss-172	300	7	total	total	ADJ
esutjss-172	300	8	respondents	respondent	NOUN
esutjss-172	300	9	are	be	AUX
esutjss-172	300	10	anan	anan	PROPN
esutjss-172	300	11	members	member	NOUN
esutjss-172	300	12	while	while	SCONJ
esutjss-172	300	13	8	8	NUM
esutjss-172	300	14	%	%	NOUN
esutjss-172	300	15	of	of	ADP
esutjss-172	300	16	the	the	DET
esutjss-172	300	17	total	total	ADJ
esutjss-172	300	18	respondents	respondent	NOUN
esutjss-172	300	19	are	be	AUX
esutjss-172	300	20	ican	ican	ADJ
esutjss-172	300	21	members	member	NOUN
esutjss-172	300	22	.	.	PUNCT
esutjss-172	301	1	37	37	NUM
esutjss-172	301	2	10	10	NUM
esutjss-172	301	3	36	36	NUM
esutjss-172	301	4	30	30	NUM
esutjss-172	301	5	12	12	NUM
esutjss-172	301	6	18	18	NUM
esutjss-172	301	7	28.7	28.7	NUM
esutjss-172	301	8	11	11	NUM
esutjss-172	301	9	10	10	NUM
esutjss-172	301	10	14	14	NUM
esutjss-172	301	11	4	4	NUM
esutjss-172	301	12	4.7	4.7	NUM
esutjss-172	301	13	3.3	3.3	NUM
esutjss-172	301	14	86	86	NUM
esutjss-172	301	15	7	7	NUM
esutjss-172	301	16	7	7	NUM
esutjss-172	301	17	14	14	NUM
esutjss-172	301	18	2.7	2.7	NUM
esutjss-172	301	19	6.7	6.7	NUM
esutjss-172	301	20	9.3	9.3	NUM
esutjss-172	301	21	0	0	NUM
esutjss-172	301	22	5	5	NUM
esutjss-172	301	23	10	10	NUM
esutjss-172	301	24	15	15	NUM
esutjss-172	301	25	20	20	NUM
esutjss-172	301	26	25	25	NUM
esutjss-172	301	27	30	30	NUM
esutjss-172	301	28	35	35	NUM
esutjss-172	301	29	40	40	NUM
esutjss-172	301	30	anan	anan	PROPN
esutjss-172	301	31	ican	ican	VERB
esutjss-172	301	32	other	other	ADJ
esutjss-172	301	33	191	191	NUM
esutjss-172	301	34	chart	chart	NOUN
esutjss-172	301	35	4.2	4.2	NUM
esutjss-172	301	36	educational	educational	ADJ
esutjss-172	301	37	qualifications	qualification	NOUN
esutjss-172	301	38	of	of	ADP
esutjss-172	301	39	accountants	accountant	NOUN
esutjss-172	301	40	source	source	NOUN
esutjss-172	301	41	;	;	PUNCT
esutjss-172	301	42	(	(	PUNCT
esutjss-172	301	43	authors	author	NOUN
esutjss-172	301	44	extraction	extraction	VERB
esutjss-172	301	45	,	,	PUNCT
esutjss-172	301	46	)	)	PUNCT
esutjss-172	301	47	.	.	PUNCT
esutjss-172	302	1	in	in	ADP
esutjss-172	302	2	enugu	enugu	PROPN
esutjss-172	302	3	and	and	CCONJ
esutjss-172	302	4	edo	edo	PROPN
esutjss-172	302	5	states	state	NOUN
esutjss-172	302	6	,	,	PUNCT
esutjss-172	302	7	0.0	0.0	NUM
esutjss-172	302	8	%	%	NOUN
esutjss-172	302	9	of	of	ADP
esutjss-172	302	10	the	the	DET
esutjss-172	302	11	respondents	respondent	NOUN
esutjss-172	302	12	had	have	VERB
esutjss-172	302	13	a	a	DET
esutjss-172	302	14	ph.d	ph.d	NOUN
esutjss-172	302	15	.	.	PUNCT
esutjss-172	303	1	in	in	ADP
esutjss-172	303	2	enugu	enugu	PROPN
esutjss-172	303	3	state	state	PROPN
esutjss-172	303	4	,	,	PUNCT
esutjss-172	303	5	8.9	8.9	NUM
esutjss-172	303	6	%	%	NOUN
esutjss-172	303	7	had	have	VERB
esutjss-172	303	8	nce	nce	NOUN
esutjss-172	303	9	/	/	SYM
esutjss-172	303	10	ond	ond	NOUN
esutjss-172	303	11	,	,	PUNCT
esutjss-172	303	12	71.4	71.4	NUM
esutjss-172	303	13	%	%	NOUN
esutjss-172	303	14	had	have	VERB
esutjss-172	303	15	b.	b.	PROPN
esutjss-172	303	16	sc	sc	PROPN
esutjss-172	303	17	while	while	SCONJ
esutjss-172	303	18	23.2	23.2	NUM
esutjss-172	303	19	%	%	NOUN
esutjss-172	303	20	had	have	VERB
esutjss-172	303	21	m.sc	m.sc	PROPN
esutjss-172	303	22	.	.	PUNCT
esutjss-172	304	1	while	while	SCONJ
esutjss-172	304	2	in	in	ADP
esutjss-172	304	3	anambra	anambra	PROPN
esutjss-172	304	4	state	state	NOUN
esutjss-172	304	5	,	,	PUNCT
esutjss-172	304	6	3.6	3.6	NUM
esutjss-172	304	7	%	%	NOUN
esutjss-172	304	8	of	of	ADP
esutjss-172	304	9	the	the	DET
esutjss-172	304	10	respondents	respondent	NOUN
esutjss-172	304	11	had	have	VERB
esutjss-172	304	12	nce	nce	NOUN
esutjss-172	304	13	/	/	SYM
esutjss-172	304	14	ond	ond	ADJ
esutjss-172	304	15	,	,	PUNCT
esutjss-172	304	16	85.7	85.7	NUM
esutjss-172	304	17	%	%	NOUN
esutjss-172	304	18	had	have	VERB
esutjss-172	304	19	b.sc	b.sc	PROPN
esutjss-172	304	20	.	.	PROPN
esutjss-172	304	21	,	,	PUNCT
esutjss-172	304	22	7.1	7.1	NUM
esutjss-172	304	23	%	%	NOUN
esutjss-172	304	24	had	have	VERB
esutjss-172	304	25	m.	m.	PROPN
esutjss-172	304	26	sc	sc	PROPN
esutjss-172	304	27	,	,	PUNCT
esutjss-172	304	28	and	and	CCONJ
esutjss-172	304	29	3.6	3.6	NUM
esutjss-172	304	30	%	%	NOUN
esutjss-172	304	31	had	have	VERB
esutjss-172	304	32	ph.d	ph.d	PROPN
esutjss-172	304	33	.	.	PUNCT
esutjss-172	305	1	in	in	ADP
esutjss-172	305	2	edo	edo	PROPN
esutjss-172	305	3	state	state	NOUN
esutjss-172	305	4	,	,	PUNCT
esutjss-172	305	5	12.9	12.9	NUM
esutjss-172	305	6	%	%	NOUN
esutjss-172	305	7	of	of	ADP
esutjss-172	305	8	the	the	DET
esutjss-172	305	9	respondents	respondent	NOUN
esutjss-172	305	10	had	have	VERB
esutjss-172	305	11	nce	nce	NOUN
esutjss-172	305	12	/	/	SYM
esutjss-172	305	13	ond	ond	NOUN
esutjss-172	305	14	,	,	PUNCT
esutjss-172	305	15	74.2	74.2	NUM
esutjss-172	305	16	%	%	NOUN
esutjss-172	305	17	had	have	VERB
esutjss-172	305	18	b.sc	b.sc	PROPN
esutjss-172	305	19	.	.	PROPN
esutjss-172	305	20	,	,	PUNCT
esutjss-172	305	21	12.9	12.9	NUM
esutjss-172	305	22	%	%	NOUN
esutjss-172	305	23	had	have	VERB
esutjss-172	305	24	m.sc	m.sc	NOUN
esutjss-172	305	25	and	and	CCONJ
esutjss-172	305	26	0	0	NUM
esutjss-172	305	27	%	%	NOUN
esutjss-172	305	28	had	have	VERB
esutjss-172	305	29	ph.d	ph.d	PROPN
esutjss-172	305	30	.	.	PUNCT
esutjss-172	306	1	moreover	moreover	ADV
esutjss-172	306	2	,	,	PUNCT
esutjss-172	306	3	in	in	ADP
esutjss-172	306	4	delta	delta	PROPN
esutjss-172	306	5	state	state	NOUN
esutjss-172	306	6	,	,	PUNCT
esutjss-172	306	7	8.6	8.6	NUM
esutjss-172	306	8	%	%	NOUN
esutjss-172	306	9	of	of	ADP
esutjss-172	306	10	the	the	DET
esutjss-172	306	11	respondents	respondent	NOUN
esutjss-172	306	12	had	have	VERB
esutjss-172	306	13	nce	nce	NOUN
esutjss-172	306	14	/	/	SYM
esutjss-172	306	15	ond	ond	NOUN
esutjss-172	306	16	,	,	PUNCT
esutjss-172	306	17	71.4	71.4	NUM
esutjss-172	306	18	%	%	NOUN
esutjss-172	306	19	had	have	VERB
esutjss-172	306	20	b.sc	b.sc	NOUN
esutjss-172	306	21	,	,	PUNCT
esutjss-172	306	22	11.4	11.4	NUM
esutjss-172	306	23	%	%	NOUN
esutjss-172	306	24	had	have	VERB
esutjss-172	306	25	m.sc	m.sc	NOUN
esutjss-172	306	26	,	,	PUNCT
esutjss-172	306	27	and	and	CCONJ
esutjss-172	306	28	8.6	8.6	NUM
esutjss-172	306	29	%	%	NOUN
esutjss-172	306	30	had	have	VERB
esutjss-172	306	31	ph.d	ph.d	PROPN
esutjss-172	306	32	.	.	PUNCT
esutjss-172	307	1	in	in	ADP
esutjss-172	307	2	the	the	DET
esutjss-172	307	3	south	south	NOUN
esutjss-172	307	4	-	-	PUNCT
esutjss-172	307	5	south	south	NOUN
esutjss-172	307	6	,	,	PUNCT
esutjss-172	307	7	10.7	10.7	NUM
esutjss-172	307	8	%	%	NOUN
esutjss-172	307	9	of	of	ADP
esutjss-172	307	10	the	the	DET
esutjss-172	307	11	respondents	respondent	NOUN
esutjss-172	307	12	had	have	VERB
esutjss-172	307	13	nce	nce	NOUN
esutjss-172	307	14	/	/	SYM
esutjss-172	307	15	ond	ond	ADJ
esutjss-172	307	16	,	,	PUNCT
esutjss-172	307	17	72.7	72.7	NUM
esutjss-172	307	18	%	%	NOUN
esutjss-172	307	19	had	have	AUX
esutjss-172	307	20	b.sc	b.sc	NOUN
esutjss-172	307	21	,	,	PUNCT
esutjss-172	307	22	12.1	12.1	NUM
esutjss-172	307	23	%	%	NOUN
esutjss-172	307	24	had	have	VERB
esutjss-172	307	25	m.sc	m.sc	NOUN
esutjss-172	307	26	,	,	PUNCT
esutjss-172	307	27	and	and	CCONJ
esutjss-172	307	28	4.5	4.5	NUM
esutjss-172	307	29	%	%	NOUN
esutjss-172	307	30	had	have	VERB
esutjss-172	307	31	ph.d	ph.d	PROPN
esutjss-172	307	32	.	.	PUNCT
esutjss-172	308	1	notwithstanding	notwithstanding	ADP
esutjss-172	308	2	,	,	PUNCT
esutjss-172	308	3	in	in	ADP
esutjss-172	308	4	the	the	DET
esutjss-172	308	5	south	south	NOUN
esutjss-172	308	6	-	-	PUNCT
esutjss-172	308	7	east	east	NOUN
esutjss-172	308	8	,	,	PUNCT
esutjss-172	308	9	6.4	6.4	NUM
esutjss-172	308	10	%	%	NOUN
esutjss-172	308	11	of	of	ADP
esutjss-172	308	12	the	the	DET
esutjss-172	308	13	respondents	respondent	NOUN
esutjss-172	308	14	had	have	VERB
esutjss-172	308	15	nce	nce	NOUN
esutjss-172	308	16	/	/	SYM
esutjss-172	308	17	ond	ond	NOUN
esutjss-172	308	18	,	,	PUNCT
esutjss-172	308	19	57.4	57.4	NUM
esutjss-172	308	20	%	%	NOUN
esutjss-172	308	21	had	have	VERB
esutjss-172	308	22	b.sc	b.sc	NOUN
esutjss-172	308	23	,	,	PUNCT
esutjss-172	308	24	16.0	16.0	NUM
esutjss-172	308	25	%	%	NOUN
esutjss-172	308	26	had	have	VERB
esutjss-172	308	27	m.sc	m.sc	NOUN
esutjss-172	308	28	,	,	PUNCT
esutjss-172	308	29	and	and	CCONJ
esutjss-172	308	30	1.1	1.1	NUM
esutjss-172	308	31	%	%	NOUN
esutjss-172	308	32	of	of	ADP
esutjss-172	308	33	the	the	DET
esutjss-172	308	34	respondents	respondent	NOUN
esutjss-172	308	35	had	have	VERB
esutjss-172	308	36	a	a	DET
esutjss-172	308	37	ph.d	ph.d	NOUN
esutjss-172	308	38	.	.	PUNCT
esutjss-172	309	1	finally	finally	ADV
esutjss-172	309	2	,	,	PUNCT
esutjss-172	309	3	the	the	DET
esutjss-172	309	4	total	total	ADJ
esutjss-172	309	5	respondents	respondent	NOUN
esutjss-172	309	6	with	with	ADP
esutjss-172	309	7	nce	nce	NOUN
esutjss-172	309	8	/	/	SYM
esutjss-172	309	9	ond	ond	NOUN
esutjss-172	309	10	are	be	AUX
esutjss-172	309	11	8.2	8.2	NUM
esutjss-172	309	12	%	%	NOUN
esutjss-172	309	13	,	,	PUNCT
esutjss-172	309	14	64.6	64.6	NUM
esutjss-172	309	15	%	%	NOUN
esutjss-172	309	16	with	with	ADP
esutjss-172	309	17	b.sc	b.sc	PROPN
esutjss-172	309	18	,	,	PUNCT
esutjss-172	309	19	14.6	14.6	NUM
esutjss-172	309	20	%	%	NOUN
esutjss-172	309	21	with	with	ADP
esutjss-172	309	22	m.sc	m.sc	PROPN
esutjss-172	309	23	,	,	PUNCT
esutjss-172	309	24	and	and	CCONJ
esutjss-172	309	25	2.6	2.6	NUM
esutjss-172	309	26	%	%	NOUN
esutjss-172	309	27	with	with	ADP
esutjss-172	309	28	phd	phd	PROPN
esutjss-172	309	29	.	.	PUNCT
esutjss-172	310	1	chart	chart	PROPN
esutjss-172	310	2	4.3	4.3	NUM
esutjss-172	310	3	age	age	NOUN
esutjss-172	310	4	distribution	distribution	NOUN
esutjss-172	310	5	of	of	ADP
esutjss-172	310	6	accountants	accountant	NOUN
esutjss-172	310	7	source	source	NOUN
esutjss-172	310	8	(	(	PUNCT
esutjss-172	310	9	authors	author	NOUN
esutjss-172	310	10	extraction	extraction	NOUN
esutjss-172	310	11	)	)	PUNCT
esutjss-172	310	12	.	.	PUNCT
esutjss-172	311	1	12.9	12.9	NUM
esutjss-172	311	2	8.6	8.6	NUM
esutjss-172	311	3	3.6	3.6	NUM
esutjss-172	311	4	8.9	8.9	NUM
esutjss-172	311	5	10.7	10.7	NUM
esutjss-172	311	6	6.4	6.4	NUM
esutjss-172	311	7	8.2	8.2	NUM
esutjss-172	311	8	74.2	74.2	NUM
esutjss-172	311	9	71.4	71.4	NUM
esutjss-172	311	10	85.7	85.7	NUM
esutjss-172	311	11	71.4	71.4	NUM
esutjss-172	311	12	72.7	72.7	NUM
esutjss-172	311	13	77.5	77.5	NUM
esutjss-172	311	14	64.6	64.6	NUM
esutjss-172	311	15	12.9	12.9	NUM
esutjss-172	311	16	11.4	11.4	NUM
esutjss-172	311	17	7.1	7.1	NUM
esutjss-172	311	18	23.2	23.2	NUM
esutjss-172	311	19	12.1	12.1	NUM
esutjss-172	311	20	16	16	NUM
esutjss-172	311	21	14.6	14.6	NUM
esutjss-172	311	22	0	0	NUM
esutjss-172	311	23	8.6	8.6	NUM
esutjss-172	311	24	3.6	3.6	NUM
esutjss-172	311	25	0	0	NUM
esutjss-172	311	26	4.5	4.5	NUM
esutjss-172	311	27	1.1	1.1	NUM
esutjss-172	311	28	2.6	2.6	NUM
esutjss-172	311	29	0	0	NUM
esutjss-172	311	30	10	10	NUM
esutjss-172	311	31	20	20	NUM
esutjss-172	311	32	30	30	NUM
esutjss-172	311	33	40	40	NUM
esutjss-172	311	34	50	50	NUM
esutjss-172	311	35	60	60	NUM
esutjss-172	311	36	70	70	NUM
esutjss-172	311	37	80	80	NUM
esutjss-172	311	38	90	90	NUM
esutjss-172	311	39	nce	nce	NOUN
esutjss-172	311	40	/	/	SYM
esutjss-172	311	41	ond	ond	NOUN
esutjss-172	311	42	hnd	hnd	PROPN
esutjss-172	311	43	/	/	SYM
esutjss-172	311	44	b.sc	b.sc	PROPN
esutjss-172	311	45	m.sc/mb	m.sc/mb	VERB
esutjss-172	311	46	a	a	DET
esutjss-172	311	47	32.2	32.2	NUM
esutjss-172	311	48	25.7	25.7	NUM
esutjss-172	311	49	7.1	7.1	NUM
esutjss-172	311	50	25	25	NUM
esutjss-172	311	51	27.2	27.2	NUM
esutjss-172	311	52	13	13	NUM
esutjss-172	311	53	19	19	NUM
esutjss-172	311	54	41.2	41.2	NUM
esutjss-172	311	55	37.1	37.1	NUM
esutjss-172	311	56	28.8	28.8	NUM
esutjss-172	311	57	39	39	NUM
esutjss-172	311	58	41	41	NUM
esutjss-172	311	59	32	32	NUM
esutjss-172	311	60	36	36	NUM
esutjss-172	311	61	16.1	16.1	NUM
esutjss-172	311	62	31.4	31.4	NUM
esutjss-172	311	63	55	55	NUM
esutjss-172	311	64	25	25	NUM
esutjss-172	311	65	24.2	24.2	NUM
esutjss-172	311	66	45	45	NUM
esutjss-172	311	67	36	36	NUM
esutjss-172	311	68	6.5	6.5	NUM
esutjss-172	311	69	2.9	2.9	NUM
esutjss-172	311	70	14	14	NUM
esutjss-172	311	71	7	7	NUM
esutjss-172	311	72	5	5	NUM
esutjss-172	311	73	12	12	NUM
esutjss-172	311	74	9	9	NUM
esutjss-172	311	75	3.2	3.2	NUM
esutjss-172	311	76	0	0	NUM
esutjss-172	311	77	0	0	NUM
esutjss-172	311	78	3.5	3.5	NUM
esutjss-172	311	79	2	2	NUM
esutjss-172	311	80	1.2	1.2	NUM
esutjss-172	311	81	1.3	1.3	NUM
esutjss-172	311	82	0	0	NUM
esutjss-172	311	83	10	10	NUM
esutjss-172	311	84	20	20	NUM
esutjss-172	311	85	30	30	NUM
esutjss-172	311	86	40	40	NUM
esutjss-172	311	87	50	50	NUM
esutjss-172	311	88	60	60	NUM
esutjss-172	311	89	edo	edo	PROPN
esutjss-172	311	90	state	state	PROPN
esutjss-172	311	91	delta	delta	PROPN
esutjss-172	311	92	state	state	PROPN
esutjss-172	311	93	enugu	enugu	PROPN
esutjss-172	311	94	state	state	PROPN
esutjss-172	311	95	anambra	anambra	PROPN
esutjss-172	311	96	state	state	PROPN
esutjss-172	311	97	south	south	PROPN
esutjss-172	311	98	-	-	PUNCT
esutjss-172	311	99	south	south	NOUN
esutjss-172	311	100	south	south	PROPN
esutjss-172	311	101	-	-	PUNCT
esutjss-172	311	102	east	east	NOUN
esutjss-172	311	103	total	total	ADJ
esutjss-172	311	104	respondents	respondent	NOUN
esutjss-172	311	105	above	above	ADP
esutjss-172	311	106	60	60	NUM
esutjss-172	311	107	51	51	NUM
esutjss-172	311	108	-	-	SYM
esutjss-172	311	109	60	60	NUM
esutjss-172	311	110	41	41	NUM
esutjss-172	311	111	-	-	SYM
esutjss-172	311	112	50	50	NUM
esutjss-172	311	113	31	31	NUM
esutjss-172	311	114	-	-	SYM
esutjss-172	311	115	40	40	NUM
esutjss-172	311	116	192	192	NUM
esutjss-172	311	117	in	in	ADP
esutjss-172	311	118	edo	edo	PROPN
esutjss-172	311	119	state	state	NOUN
esutjss-172	311	120	,	,	PUNCT
esutjss-172	311	121	32.2	32.2	NUM
esutjss-172	311	122	%	%	NOUN
esutjss-172	311	123	of	of	ADP
esutjss-172	311	124	the	the	DET
esutjss-172	311	125	accountants	accountant	NOUN
esutjss-172	311	126	are	be	AUX
esutjss-172	311	127	between	between	ADP
esutjss-172	311	128	the	the	DET
esutjss-172	311	129	ages	age	NOUN
esutjss-172	311	130	of	of	ADP
esutjss-172	311	131	18	18	NUM
esutjss-172	311	132	-	-	SYM
esutjss-172	311	133	30	30	NUM
esutjss-172	311	134	,	,	PUNCT
esutjss-172	311	135	41.2	41.2	NUM
esutjss-172	311	136	%	%	NOUN
esutjss-172	311	137	the	the	DET
esutjss-172	311	138	ages	age	NOUN
esutjss-172	311	139	of	of	ADP
esutjss-172	311	140	3140	3140	NUM
esutjss-172	311	141	,	,	PUNCT
esutjss-172	311	142	16.1	16.1	NUM
esutjss-172	311	143	%	%	NOUN
esutjss-172	311	144	the	the	DET
esutjss-172	311	145	ages	age	NOUN
esutjss-172	311	146	of	of	ADP
esutjss-172	311	147	41	41	NUM
esutjss-172	311	148	-	-	SYM
esutjss-172	311	149	50	50	NUM
esutjss-172	311	150	,	,	PUNCT
esutjss-172	311	151	6.5	6.5	NUM
esutjss-172	311	152	%	%	NOUN
esutjss-172	311	153	between	between	ADP
esutjss-172	311	154	ages	age	NOUN
esutjss-172	311	155	51	51	NUM
esutjss-172	311	156	-	-	SYM
esutjss-172	311	157	60	60	NUM
esutjss-172	311	158	,	,	PUNCT
esutjss-172	311	159	and	and	CCONJ
esutjss-172	311	160	3.2	3.2	NUM
esutjss-172	311	161	%	%	NOUN
esutjss-172	311	162	between	between	ADP
esutjss-172	311	163	the	the	DET
esutjss-172	311	164	ages	age	NOUN
esutjss-172	311	165	of	of	ADP
esutjss-172	311	166	60	60	NUM
esutjss-172	311	167	and	and	CCONJ
esutjss-172	311	168	above	above	ADV
esutjss-172	311	169	.	.	PUNCT
esutjss-172	312	1	in	in	ADP
esutjss-172	312	2	delta	delta	PROPN
esutjss-172	312	3	state	state	NOUN
esutjss-172	312	4	,	,	PUNCT
esutjss-172	312	5	25.7	25.7	NUM
esutjss-172	312	6	%	%	NOUN
esutjss-172	312	7	of	of	ADP
esutjss-172	312	8	the	the	DET
esutjss-172	312	9	respondents	respondent	NOUN
esutjss-172	312	10	are	be	AUX
esutjss-172	312	11	between	between	ADP
esutjss-172	312	12	the	the	DET
esutjss-172	312	13	ages	age	NOUN
esutjss-172	312	14	of	of	ADP
esutjss-172	312	15	18	18	NUM
esutjss-172	312	16	-	-	SYM
esutjss-172	312	17	30	30	NUM
esutjss-172	312	18	,	,	PUNCT
esutjss-172	312	19	37.1	37.1	NUM
esutjss-172	312	20	%	%	NOUN
esutjss-172	312	21	are	be	AUX
esutjss-172	312	22	between	between	ADP
esutjss-172	312	23	the	the	DET
esutjss-172	312	24	ages	age	NOUN
esutjss-172	312	25	of	of	ADP
esutjss-172	312	26	31	31	NUM
esutjss-172	312	27	-	-	SYM
esutjss-172	312	28	40	40	NUM
esutjss-172	312	29	years	year	NOUN
esutjss-172	312	30	,	,	PUNCT
esutjss-172	312	31	31.4	31.4	NUM
esutjss-172	312	32	%	%	NOUN
esutjss-172	312	33	are	be	AUX
esutjss-172	312	34	between	between	ADP
esutjss-172	312	35	the	the	DET
esutjss-172	312	36	ages	age	NOUN
esutjss-172	312	37	of	of	ADP
esutjss-172	312	38	41	41	NUM
esutjss-172	312	39	-	-	SYM
esutjss-172	312	40	50	50	NUM
esutjss-172	312	41	years	year	NOUN
esutjss-172	312	42	,	,	PUNCT
esutjss-172	312	43	2.9	2.9	NUM
esutjss-172	312	44	%	%	NOUN
esutjss-172	312	45	are	be	AUX
esutjss-172	312	46	in	in	ADP
esutjss-172	312	47	the	the	DET
esutjss-172	312	48	ages	age	NOUN
esutjss-172	312	49	51	51	NUM
esutjss-172	312	50	-	-	SYM
esutjss-172	312	51	60	60	NUM
esutjss-172	312	52	,	,	PUNCT
esutjss-172	312	53	and	and	CCONJ
esutjss-172	312	54	0	0	NUM
esutjss-172	312	55	%	%	NOUN
esutjss-172	312	56	between	between	ADP
esutjss-172	312	57	the	the	DET
esutjss-172	312	58	ages	age	NOUN
esutjss-172	312	59	of	of	ADP
esutjss-172	312	60	60	60	NUM
esutjss-172	312	61	and	and	CCONJ
esutjss-172	312	62	above	above	ADV
esutjss-172	312	63	.	.	PUNCT
esutjss-172	313	1	in	in	ADP
esutjss-172	313	2	addition	addition	NOUN
esutjss-172	313	3	,	,	PUNCT
esutjss-172	313	4	in	in	ADP
esutjss-172	313	5	enugu	enugu	PROPN
esutjss-172	313	6	state	state	NOUN
esutjss-172	313	7	,	,	PUNCT
esutjss-172	313	8	7.1	7.1	NUM
esutjss-172	313	9	%	%	NOUN
esutjss-172	313	10	are	be	AUX
esutjss-172	313	11	between	between	ADP
esutjss-172	313	12	the	the	DET
esutjss-172	313	13	ages	age	NOUN
esutjss-172	313	14	of	of	ADP
esutjss-172	313	15	18	18	NUM
esutjss-172	313	16	-	-	SYM
esutjss-172	313	17	30	30	NUM
esutjss-172	313	18	years	year	NOUN
esutjss-172	313	19	,	,	PUNCT
esutjss-172	313	20	28.8	28.8	NUM
esutjss-172	313	21	%	%	NOUN
esutjss-172	313	22	are	be	AUX
esutjss-172	313	23	between	between	ADP
esutjss-172	313	24	the	the	DET
esutjss-172	313	25	ages	age	NOUN
esutjss-172	313	26	of	of	ADP
esutjss-172	313	27	31	31	NUM
esutjss-172	313	28	-	-	SYM
esutjss-172	313	29	40	40	NUM
esutjss-172	313	30	years	year	NOUN
esutjss-172	313	31	,	,	PUNCT
esutjss-172	313	32	55	55	NUM
esutjss-172	313	33	%	%	NOUN
esutjss-172	313	34	are	be	AUX
esutjss-172	313	35	between	between	ADP
esutjss-172	313	36	the	the	DET
esutjss-172	313	37	ages	age	NOUN
esutjss-172	313	38	41	41	NUM
esutjss-172	313	39	-	-	SYM
esutjss-172	313	40	50	50	NUM
esutjss-172	313	41	years	year	NOUN
esutjss-172	313	42	,	,	PUNCT
esutjss-172	313	43	and	and	CCONJ
esutjss-172	313	44	14	14	NUM
esutjss-172	313	45	%	%	NOUN
esutjss-172	313	46	in	in	ADP
esutjss-172	313	47	ages	age	NOUN
esutjss-172	313	48	51	51	NUM
esutjss-172	313	49	-	-	SYM
esutjss-172	313	50	60	60	NUM
esutjss-172	313	51	years	year	NOUN
esutjss-172	313	52	while	while	SCONJ
esutjss-172	313	53	0	0	NUM
esutjss-172	313	54	%	%	NOUN
esutjss-172	313	55	between	between	ADP
esutjss-172	313	56	60years	60years	NUM
esutjss-172	313	57	and	and	CCONJ
esutjss-172	313	58	above	above	ADV
esutjss-172	313	59	.	.	PUNCT
esutjss-172	314	1	in	in	ADP
esutjss-172	314	2	anambra	anambra	PROPN
esutjss-172	314	3	,	,	PUNCT
esutjss-172	314	4	25	25	NUM
esutjss-172	314	5	%	%	NOUN
esutjss-172	314	6	are	be	AUX
esutjss-172	314	7	between	between	ADP
esutjss-172	314	8	the	the	DET
esutjss-172	314	9	ages	age	NOUN
esutjss-172	314	10	of	of	ADP
esutjss-172	314	11	18	18	NUM
esutjss-172	314	12	-	-	SYM
esutjss-172	314	13	30	30	NUM
esutjss-172	314	14	years	year	NOUN
esutjss-172	314	15	,	,	PUNCT
esutjss-172	314	16	39	39	NUM
esutjss-172	314	17	%	%	NOUN
esutjss-172	314	18	are	be	AUX
esutjss-172	314	19	between	between	ADP
esutjss-172	314	20	the	the	DET
esutjss-172	314	21	ages	age	NOUN
esutjss-172	314	22	of	of	ADP
esutjss-172	314	23	31	31	NUM
esutjss-172	314	24	-	-	SYM
esutjss-172	314	25	40	40	NUM
esutjss-172	314	26	years	year	NOUN
esutjss-172	314	27	,	,	PUNCT
esutjss-172	314	28	25	25	NUM
esutjss-172	314	29	%	%	NOUN
esutjss-172	314	30	are	be	AUX
esutjss-172	314	31	between	between	ADP
esutjss-172	314	32	the	the	DET
esutjss-172	314	33	ages	age	NOUN
esutjss-172	314	34	41	41	NUM
esutjss-172	314	35	-	-	SYM
esutjss-172	314	36	50	50	NUM
esutjss-172	314	37	years	year	NOUN
esutjss-172	314	38	,	,	PUNCT
esutjss-172	314	39	and	and	CCONJ
esutjss-172	314	40	7	7	NUM
esutjss-172	314	41	%	%	NOUN
esutjss-172	314	42	between	between	ADP
esutjss-172	314	43	the	the	DET
esutjss-172	314	44	ages	age	NOUN
esutjss-172	314	45	of	of	ADP
esutjss-172	314	46	51	51	NUM
esutjss-172	314	47	-	-	SYM
esutjss-172	314	48	60	60	NUM
esutjss-172	314	49	years	year	NOUN
esutjss-172	314	50	while	while	SCONJ
esutjss-172	314	51	3.5	3.5	NUM
esutjss-172	314	52	%	%	NOUN
esutjss-172	314	53	in	in	ADP
esutjss-172	314	54	ages	age	NOUN
esutjss-172	314	55	60	60	NUM
esutjss-172	314	56	years	year	NOUN
esutjss-172	314	57	and	and	CCONJ
esutjss-172	314	58	above	above	ADV
esutjss-172	314	59	.	.	PUNCT
esutjss-172	315	1	furthermore	furthermore	ADV
esutjss-172	315	2	,	,	PUNCT
esutjss-172	315	3	in	in	ADP
esutjss-172	315	4	the	the	DET
esutjss-172	315	5	south	south	NOUN
esutjss-172	315	6	-	-	PUNCT
esutjss-172	315	7	south	south	NOUN
esutjss-172	315	8	,	,	PUNCT
esutjss-172	315	9	27.2	27.2	NUM
esutjss-172	315	10	%	%	NOUN
esutjss-172	315	11	are	be	AUX
esutjss-172	315	12	between	between	ADP
esutjss-172	315	13	the	the	DET
esutjss-172	315	14	ages	age	NOUN
esutjss-172	315	15	of	of	ADP
esutjss-172	315	16	1830	1830	NUM
esutjss-172	315	17	years	year	NOUN
esutjss-172	315	18	,	,	PUNCT
esutjss-172	315	19	41	41	NUM
esutjss-172	315	20	%	%	NOUN
esutjss-172	315	21	are	be	AUX
esutjss-172	315	22	between	between	ADP
esutjss-172	315	23	the	the	DET
esutjss-172	315	24	ages	age	NOUN
esutjss-172	315	25	of	of	ADP
esutjss-172	315	26	31	31	NUM
esutjss-172	315	27	-	-	SYM
esutjss-172	315	28	40	40	NUM
esutjss-172	315	29	years	year	NOUN
esutjss-172	315	30	,	,	PUNCT
esutjss-172	315	31	24.2	24.2	NUM
esutjss-172	315	32	%	%	NOUN
esutjss-172	315	33	are	be	AUX
esutjss-172	315	34	between	between	ADP
esutjss-172	315	35	the	the	DET
esutjss-172	315	36	ages	age	NOUN
esutjss-172	315	37	41	41	NUM
esutjss-172	315	38	-	-	SYM
esutjss-172	315	39	50	50	NUM
esutjss-172	315	40	years	year	NOUN
esutjss-172	315	41	,	,	PUNCT
esutjss-172	315	42	and	and	CCONJ
esutjss-172	315	43	5	5	NUM
esutjss-172	315	44	%	%	NOUN
esutjss-172	315	45	between	between	ADP
esutjss-172	315	46	the	the	DET
esutjss-172	315	47	ages	age	NOUN
esutjss-172	315	48	of	of	ADP
esutjss-172	315	49	51	51	NUM
esutjss-172	315	50	-	-	SYM
esutjss-172	315	51	60	60	NUM
esutjss-172	315	52	years	year	NOUN
esutjss-172	315	53	while	while	SCONJ
esutjss-172	315	54	2	2	NUM
esutjss-172	315	55	%	%	NOUN
esutjss-172	315	56	in	in	ADP
esutjss-172	315	57	ages	age	NOUN
esutjss-172	315	58	60years	60years	NUM
esutjss-172	315	59	and	and	CCONJ
esutjss-172	315	60	above	above	ADV
esutjss-172	315	61	.	.	PUNCT
esutjss-172	316	1	in	in	ADP
esutjss-172	316	2	the	the	DET
esutjss-172	316	3	southeast	southeast	NOUN
esutjss-172	316	4	,	,	PUNCT
esutjss-172	316	5	13	13	NUM
esutjss-172	316	6	%	%	NOUN
esutjss-172	316	7	between	between	ADP
esutjss-172	316	8	the	the	DET
esutjss-172	316	9	ages	age	NOUN
esutjss-172	316	10	of	of	ADP
esutjss-172	316	11	18	18	NUM
esutjss-172	316	12	-	-	SYM
esutjss-172	316	13	30	30	NUM
esutjss-172	316	14	years	year	NOUN
esutjss-172	316	15	,	,	PUNCT
esutjss-172	316	16	32	32	NUM
esutjss-172	316	17	%	%	NOUN
esutjss-172	316	18	between	between	ADP
esutjss-172	316	19	the	the	DET
esutjss-172	316	20	ages	age	NOUN
esutjss-172	316	21	of	of	ADP
esutjss-172	316	22	31	31	NUM
esutjss-172	316	23	-	-	SYM
esutjss-172	316	24	40	40	NUM
esutjss-172	316	25	years	year	NOUN
esutjss-172	316	26	,	,	PUNCT
esutjss-172	316	27	45	45	NUM
esutjss-172	316	28	%	%	NOUN
esutjss-172	316	29	between	between	ADP
esutjss-172	316	30	the	the	DET
esutjss-172	316	31	ages	age	NOUN
esutjss-172	316	32	of	of	ADP
esutjss-172	316	33	41	41	NUM
esutjss-172	316	34	-	-	SYM
esutjss-172	316	35	50	50	NUM
esutjss-172	316	36	years	year	NOUN
esutjss-172	316	37	,	,	PUNCT
esutjss-172	316	38	12	12	NUM
esutjss-172	316	39	%	%	NOUN
esutjss-172	316	40	in	in	ADP
esutjss-172	316	41	ages	age	NOUN
esutjss-172	316	42	51	51	NUM
esutjss-172	316	43	-	-	SYM
esutjss-172	316	44	60	60	NUM
esutjss-172	316	45	years	year	NOUN
esutjss-172	316	46	,	,	PUNCT
esutjss-172	316	47	and	and	CCONJ
esutjss-172	316	48	1.2	1.2	NUM
esutjss-172	316	49	%	%	NOUN
esutjss-172	316	50	in	in	ADP
esutjss-172	316	51	ages	age	NOUN
esutjss-172	316	52	60	60	NUM
esutjss-172	316	53	years	year	NOUN
esutjss-172	316	54	and	and	CCONJ
esutjss-172	316	55	above	above	ADV
esutjss-172	316	56	.	.	PUNCT
esutjss-172	317	1	in	in	ADP
esutjss-172	317	2	total	total	ADJ
esutjss-172	317	3	,	,	PUNCT
esutjss-172	317	4	19	19	NUM
esutjss-172	317	5	%	%	NOUN
esutjss-172	317	6	are	be	AUX
esutjss-172	317	7	between	between	ADP
esutjss-172	317	8	the	the	DET
esutjss-172	317	9	ages	age	NOUN
esutjss-172	317	10	of	of	ADP
esutjss-172	317	11	18	18	NUM
esutjss-172	317	12	-	-	SYM
esutjss-172	317	13	30	30	NUM
esutjss-172	317	14	years	year	NOUN
esutjss-172	317	15	,	,	PUNCT
esutjss-172	317	16	36	36	NUM
esutjss-172	317	17	%	%	NOUN
esutjss-172	317	18	are	be	AUX
esutjss-172	317	19	between	between	ADP
esutjss-172	317	20	the	the	DET
esutjss-172	317	21	ages	age	NOUN
esutjss-172	317	22	of	of	ADP
esutjss-172	317	23	31	31	NUM
esutjss-172	317	24	-	-	SYM
esutjss-172	317	25	40	40	NUM
esutjss-172	317	26	years	year	NOUN
esutjss-172	317	27	,	,	PUNCT
esutjss-172	317	28	36	36	NUM
esutjss-172	317	29	%	%	NOUN
esutjss-172	317	30	are	be	AUX
esutjss-172	317	31	between	between	ADP
esutjss-172	317	32	the	the	DET
esutjss-172	317	33	ages	age	NOUN
esutjss-172	317	34	41	41	NUM
esutjss-172	317	35	-	-	SYM
esutjss-172	317	36	50	50	NUM
esutjss-172	317	37	years	year	NOUN
esutjss-172	317	38	,	,	PUNCT
esutjss-172	317	39	9	9	NUM
esutjss-172	317	40	%	%	NOUN
esutjss-172	317	41	between	between	ADP
esutjss-172	317	42	the	the	DET
esutjss-172	317	43	ages	age	NOUN
esutjss-172	317	44	of	of	ADP
esutjss-172	317	45	51	51	NUM
esutjss-172	317	46	-	-	SYM
esutjss-172	317	47	60	60	NUM
esutjss-172	317	48	years	year	NOUN
esutjss-172	317	49	while	while	SCONJ
esutjss-172	317	50	1.3	1.3	NUM
esutjss-172	317	51	%	%	NOUN
esutjss-172	317	52	in	in	ADP
esutjss-172	317	53	ages	age	NOUN
esutjss-172	317	54	60years	60years	NUM
esutjss-172	317	55	and	and	CCONJ
esutjss-172	317	56	above	above	ADV
esutjss-172	317	57	.	.	PUNCT
esutjss-172	318	1	chart	chart	VERB
esutjss-172	318	2	4.4	4.4	NUM
esutjss-172	318	3	gender	gender	NOUN
esutjss-172	318	4	distribution	distribution	NOUN
esutjss-172	318	5	of	of	ADP
esutjss-172	318	6	respondents	respondent	NOUN
esutjss-172	318	7	source	source	NOUN
esutjss-172	318	8	(	(	PUNCT
esutjss-172	318	9	fieldwork	fieldwork	NOUN
esutjss-172	318	10	,	,	PUNCT
esutjss-172	318	11	)	)	PUNCT
esutjss-172	318	12	.	.	PUNCT
esutjss-172	319	1	0	0	NUM
esutjss-172	319	2	%	%	NOUN
esutjss-172	319	3	10	10	NUM
esutjss-172	319	4	%	%	NOUN
esutjss-172	319	5	20	20	NUM
esutjss-172	319	6	%	%	NOUN
esutjss-172	319	7	30	30	NUM
esutjss-172	319	8	%	%	NOUN
esutjss-172	319	9	40	40	NUM
esutjss-172	319	10	%	%	NOUN
esutjss-172	319	11	50	50	NUM
esutjss-172	319	12	%	%	NOUN
esutjss-172	319	13	60	60	NUM
esutjss-172	319	14	%	%	NOUN
esutjss-172	319	15	70	70	NUM
esutjss-172	319	16	%	%	NOUN
esutjss-172	319	17	80	80	NUM
esutjss-172	319	18	%	%	NOUN
esutjss-172	319	19	90	90	NUM
esutjss-172	319	20	%	%	NOUN
esutjss-172	319	21	100	100	NUM
esutjss-172	319	22	%	%	NOUN
esutjss-172	319	23	female	female	ADJ
esutjss-172	319	24	male	male	NOUN
esutjss-172	319	25	193	193	NUM
esutjss-172	319	26	meanwhile	meanwhile	ADV
esutjss-172	319	27	,	,	PUNCT
esutjss-172	319	28	in	in	ADP
esutjss-172	319	29	edo	edo	PROPN
esutjss-172	319	30	,	,	PUNCT
esutjss-172	319	31	58.0	58.0	NUM
esutjss-172	319	32	%	%	NOUN
esutjss-172	319	33	of	of	ADP
esutjss-172	319	34	the	the	DET
esutjss-172	319	35	accountants	accountant	NOUN
esutjss-172	319	36	are	be	AUX
esutjss-172	319	37	male	male	ADJ
esutjss-172	319	38	.	.	PUNCT
esutjss-172	320	1	next	next	ADJ
esutjss-172	320	2	was	be	AUX
esutjss-172	320	3	delta	delta	NOUN
esutjss-172	320	4	state	state	NOUN
esutjss-172	320	5	with	with	ADP
esutjss-172	320	6	57.0	57.0	NUM
esutjss-172	320	7	%	%	NOUN
esutjss-172	320	8	male	male	ADJ
esutjss-172	320	9	accountants	accountant	NOUN
esutjss-172	320	10	.	.	PUNCT
esutjss-172	321	1	anambra	anambra	PROPN
esutjss-172	321	2	state	state	PROPN
esutjss-172	321	3	had	have	VERB
esutjss-172	321	4	39	39	NUM
esutjss-172	321	5	%	%	NOUN
esutjss-172	321	6	male	male	ADJ
esutjss-172	321	7	accountants	accountant	NOUN
esutjss-172	321	8	while	while	SCONJ
esutjss-172	321	9	enugu	enugu	PROPN
esutjss-172	321	10	state	state	PROPN
esutjss-172	321	11	had	have	VERB
esutjss-172	321	12	30	30	NUM
esutjss-172	321	13	%	%	NOUN
esutjss-172	321	14	male	male	ADJ
esutjss-172	321	15	accountants	accountant	NOUN
esutjss-172	321	16	.	.	PUNCT
esutjss-172	322	1	61	61	NUM
esutjss-172	322	2	%	%	NOUN
esutjss-172	322	3	of	of	ADP
esutjss-172	322	4	the	the	DET
esutjss-172	322	5	respondents	respondent	NOUN
esutjss-172	322	6	from	from	ADP
esutjss-172	322	7	anambra	anambra	PROPN
esutjss-172	322	8	state	state	NOUN
esutjss-172	322	9	are	be	AUX
esutjss-172	322	10	female	female	ADJ
esutjss-172	322	11	.	.	PUNCT
esutjss-172	323	1	looking	look	VERB
esutjss-172	323	2	at	at	ADP
esutjss-172	323	3	the	the	DET
esutjss-172	323	4	zones	zone	NOUN
esutjss-172	323	5	,	,	PUNCT
esutjss-172	323	6	south	south	PROPN
esutjss-172	323	7	-	-	PUNCT
esutjss-172	323	8	south	south	NOUN
esutjss-172	323	9	had	have	VERB
esutjss-172	323	10	58.0	58.0	NUM
esutjss-172	323	11	%	%	NOUN
esutjss-172	323	12	male	male	ADJ
esutjss-172	323	13	accountants	accountant	NOUN
esutjss-172	323	14	and	and	CCONJ
esutjss-172	323	15	42.0	42.0	NUM
esutjss-172	323	16	%	%	NOUN
esutjss-172	323	17	female	female	ADJ
esutjss-172	323	18	accountants	accountant	NOUN
esutjss-172	323	19	.	.	PUNCT
esutjss-172	324	1	while	while	SCONJ
esutjss-172	324	2	in	in	ADP
esutjss-172	324	3	the	the	DET
esutjss-172	324	4	southeast	southeast	NOUN
esutjss-172	324	5	,	,	PUNCT
esutjss-172	324	6	67.0	67.0	NUM
esutjss-172	324	7	%	%	NOUN
esutjss-172	324	8	of	of	ADP
esutjss-172	324	9	accountants	accountant	NOUN
esutjss-172	324	10	are	be	AUX
esutjss-172	324	11	female	female	ADJ
esutjss-172	324	12	and	and	CCONJ
esutjss-172	324	13	33.0	33.0	NUM
esutjss-172	324	14	%	%	NOUN
esutjss-172	324	15	are	be	AUX
esutjss-172	324	16	male	male	ADJ
esutjss-172	324	17	accountants	accountant	NOUN
esutjss-172	324	18	.	.	PUNCT
esutjss-172	325	1	in	in	ADP
esutjss-172	325	2	total	total	NOUN
esutjss-172	325	3	,	,	PUNCT
esutjss-172	325	4	44.0	44.0	NUM
esutjss-172	325	5	%	%	NOUN
esutjss-172	325	6	are	be	AUX
esutjss-172	325	7	male	male	ADJ
esutjss-172	325	8	accountants	accountant	NOUN
esutjss-172	325	9	,	,	PUNCT
esutjss-172	325	10	and	and	CCONJ
esutjss-172	325	11	56.0	56.0	NUM
esutjss-172	325	12	%	%	NOUN
esutjss-172	325	13	are	be	AUX
esutjss-172	325	14	female	female	ADJ
esutjss-172	325	15	accountants	accountant	NOUN
esutjss-172	325	16	.	.	PUNCT
esutjss-172	326	1	table	table	NOUN
esutjss-172	326	2	4.1	4.1	NUM
esutjss-172	326	3	years	year	NOUN
esutjss-172	326	4	of	of	ADP
esutjss-172	326	5	working	work	VERB
esutjss-172	326	6	experiences	experience	NOUN
esutjss-172	326	7	of	of	ADP
esutjss-172	326	8	respondents	respondent	NOUN
esutjss-172	326	9	.	.	PUNCT
esutjss-172	327	1	respondents	respondent	NOUN
esutjss-172	327	2	accountants	accountant	NOUN
esutjss-172	327	3	states	state	VERB
esutjss-172	327	4	2	2	NUM
esutjss-172	327	5	-	-	SYM
esutjss-172	327	6	5	5	NUM
esutjss-172	327	7	%	%	NOUN
esutjss-172	327	8	6	6	NUM
esutjss-172	327	9	-	-	SYM
esutjss-172	327	10	0	0	NUM
esutjss-172	327	11	%	%	NOUN
esutjss-172	327	12	11	11	NUM
esutjss-172	327	13	-	-	SYM
esutjss-172	327	14	20	20	NUM
esutjss-172	327	15	%	%	NOUN
esutjss-172	327	16	21	21	NUM
esutjss-172	327	17	-	-	SYM
esutjss-172	327	18	30	30	NUM
esutjss-172	327	19	%	%	NOUN
esutjss-172	327	20	above	above	ADP
esutjss-172	327	21	30	30	NUM
esutjss-172	327	22	%	%	NOUN
esutjss-172	327	23	total	total	NOUN
esutjss-172	327	24	edo	edo	PROPN
esutjss-172	327	25	32.3	32.3	NUM
esutjss-172	327	26	29.1	29.1	NUM
esutjss-172	327	27	22.6	22.6	NUM
esutjss-172	327	28	12.9	12.9	NUM
esutjss-172	327	29	3.1	3.1	NUM
esutjss-172	327	30	100.0	100.0	NUM
esutjss-172	327	31	delta	delta	NOUN
esutjss-172	327	32	23.7	23.7	NUM
esutjss-172	327	33	31.4	31.4	NUM
esutjss-172	327	34	23.7	23.7	NUM
esutjss-172	327	35	11.4	11.4	NUM
esutjss-172	327	36	5.7	5.7	NUM
esutjss-172	327	37	100.0	100.0	NUM
esutjss-172	327	38	anambra	anambra	NOUN
esutjss-172	327	39	53.8	53.8	NUM
esutjss-172	327	40	17.9	17.9	NUM
esutjss-172	327	41	14.3	14.3	NUM
esutjss-172	327	42	7.1	7.1	NUM
esutjss-172	327	43	7.1	7.1	NUM
esutjss-172	327	44	100.0	100.0	NUM
esutjss-172	327	45	enugu	enugu	PROPN
esutjss-172	327	46	0.0	0.0	NUM
esutjss-172	327	47	21.4	21.4	NUM
esutjss-172	327	48	48.3	48.3	NUM
esutjss-172	327	49	28.6	28.6	NUM
esutjss-172	327	50	7.1	7.1	NUM
esutjss-172	327	51	100.0	100.0	NUM
esutjss-172	327	52	south	south	PROPN
esutjss-172	327	53	-	-	PUNCT
esutjss-172	327	54	south	south	NOUN
esutjss-172	327	55	28.8	28.8	NUM
esutjss-172	327	56	30.3	30.3	NUM
esutjss-172	327	57	24.2	24.2	NUM
esutjss-172	327	58	12.2	12.2	NUM
esutjss-172	327	59	4.5	4.5	NUM
esutjss-172	327	60	100.0	100.0	NUM
esutjss-172	327	61	south	south	PROPN
esutjss-172	327	62	-	-	PUNCT
esutjss-172	327	63	east	east	NOUN
esutjss-172	328	1	17.9	17.9	NUM
esutjss-172	328	2	20.2	20.2	NUM
esutjss-172	328	3	36.9	36.9	NUM
esutjss-172	328	4	21.4	21.4	NUM
esutjss-172	328	5	7.1	7.1	NUM
esutjss-172	328	6	100.0	100.0	NUM
esutjss-172	328	7	total	total	NOUN
esutjss-172	328	8	22.7	22.7	NUM
esutjss-172	328	9	24.7	24.7	NUM
esutjss-172	328	10	31.3	31.3	NUM
esutjss-172	328	11	17.3	17.3	NUM
esutjss-172	328	12	6.0	6.0	NUM
esutjss-172	328	13	100.0	100.0	NUM
esutjss-172	328	14	source	source	NOUN
esutjss-172	328	15	(	(	PUNCT
esutjss-172	328	16	fieldwork	fieldwork	NOUN
esutjss-172	328	17	)	)	PUNCT
esutjss-172	328	18	.	.	PUNCT
esutjss-172	329	1	32.3	32.3	NUM
esutjss-172	329	2	%	%	NOUN
esutjss-172	329	3	of	of	ADP
esutjss-172	329	4	accountants	accountant	NOUN
esutjss-172	329	5	in	in	ADP
esutjss-172	329	6	edo	edo	PROPN
esutjss-172	329	7	state	state	NOUN
esutjss-172	329	8	had	have	AUX
esutjss-172	329	9	been	be	AUX
esutjss-172	329	10	working	work	VERB
esutjss-172	329	11	for	for	ADP
esutjss-172	329	12	2	2	NUM
esutjss-172	329	13	-	-	SYM
esutjss-172	329	14	5	5	NUM
esutjss-172	329	15	years	year	NOUN
esutjss-172	329	16	.	.	PUNCT
esutjss-172	330	1	while	while	SCONJ
esutjss-172	330	2	3.1	3.1	NUM
esutjss-172	330	3	%	%	NOUN
esutjss-172	330	4	had	have	AUX
esutjss-172	330	5	been	be	AUX
esutjss-172	330	6	working	work	VERB
esutjss-172	330	7	for	for	ADP
esutjss-172	330	8	over	over	ADP
esutjss-172	330	9	30	30	NUM
esutjss-172	330	10	years	year	NOUN
esutjss-172	330	11	in	in	ADP
esutjss-172	330	12	edo	edo	PROPN
esutjss-172	330	13	state	state	NOUN
esutjss-172	330	14	.	.	PUNCT
esutjss-172	331	1	meanwhile	meanwhile	ADV
esutjss-172	331	2	,	,	PUNCT
esutjss-172	331	3	in	in	ADP
esutjss-172	331	4	delta	delta	NOUN
esutjss-172	331	5	,	,	PUNCT
esutjss-172	331	6	31.4	31.4	NUM
esutjss-172	331	7	%	%	NOUN
esutjss-172	331	8	of	of	ADP
esutjss-172	331	9	the	the	DET
esutjss-172	331	10	accountants	accountant	NOUN
esutjss-172	331	11	had	have	AUX
esutjss-172	331	12	been	be	AUX
esutjss-172	331	13	working	work	VERB
esutjss-172	331	14	for	for	ADP
esutjss-172	331	15	6	6	NUM
esutjss-172	331	16	-	-	SYM
esutjss-172	331	17	10	10	NUM
esutjss-172	331	18	years	year	NOUN
esutjss-172	331	19	.	.	PUNCT
esutjss-172	332	1	more	more	ADJ
esutjss-172	332	2	of	of	ADP
esutjss-172	332	3	the	the	DET
esutjss-172	332	4	respondents	respondent	NOUN
esutjss-172	332	5	from	from	ADP
esutjss-172	332	6	enugu	enugu	PROPN
esutjss-172	332	7	state	state	NOUN
esutjss-172	332	8	had	have	AUX
esutjss-172	332	9	been	be	AUX
esutjss-172	332	10	working	work	VERB
esutjss-172	332	11	for	for	ADP
esutjss-172	332	12	11	11	NUM
esutjss-172	332	13	-	-	SYM
esutjss-172	332	14	20	20	NUM
esutjss-172	332	15	years	year	NOUN
esutjss-172	332	16	giving	give	VERB
esutjss-172	332	17	48.3	48.3	NUM
esutjss-172	332	18	%	%	NOUN
esutjss-172	332	19	.	.	PUNCT
esutjss-172	333	1	whereas	whereas	SCONJ
esutjss-172	333	2	,	,	PUNCT
esutjss-172	333	3	in	in	ADP
esutjss-172	333	4	anambra	anambra	PROPN
esutjss-172	333	5	state	state	NOUN
esutjss-172	333	6	,	,	PUNCT
esutjss-172	333	7	more	more	ADJ
esutjss-172	333	8	of	of	ADP
esutjss-172	333	9	the	the	DET
esutjss-172	333	10	accountants	accountant	NOUN
esutjss-172	333	11	had	have	VERB
esutjss-172	333	12	2	2	NUM
esutjss-172	333	13	-	-	SYM
esutjss-172	333	14	5	5	NUM
esutjss-172	333	15	years	year	NOUN
esutjss-172	333	16	of	of	ADP
esutjss-172	333	17	working	working	NOUN
esutjss-172	333	18	experience	experience	NOUN
esutjss-172	333	19	,	,	PUNCT
esutjss-172	333	20	and	and	CCONJ
esutjss-172	333	21	this	this	PRON
esutjss-172	333	22	was	be	AUX
esutjss-172	333	23	53.8	53.8	NUM
esutjss-172	333	24	%	%	NOUN
esutjss-172	333	25	.	.	PUNCT
esutjss-172	334	1	meanwhile	meanwhile	ADV
esutjss-172	334	2	,	,	PUNCT
esutjss-172	334	3	in	in	ADP
esutjss-172	334	4	delta	delta	PROPN
esutjss-172	334	5	state	state	NOUN
esutjss-172	334	6	,	,	PUNCT
esutjss-172	334	7	the	the	DET
esutjss-172	334	8	situation	situation	NOUN
esutjss-172	334	9	was	be	AUX
esutjss-172	334	10	quite	quite	ADV
esutjss-172	334	11	different	different	ADJ
esutjss-172	334	12	.	.	PUNCT
esutjss-172	335	1	more	more	ADJ
esutjss-172	335	2	of	of	ADP
esutjss-172	335	3	the	the	DET
esutjss-172	335	4	respondents	respondent	NOUN
esutjss-172	335	5	have	have	AUX
esutjss-172	335	6	been	be	AUX
esutjss-172	335	7	working	work	VERB
esutjss-172	335	8	between	between	ADP
esutjss-172	335	9	6	6	NUM
esutjss-172	335	10	-	-	SYM
esutjss-172	335	11	10	10	NUM
esutjss-172	335	12	years	year	NOUN
esutjss-172	335	13	,	,	PUNCT
esutjss-172	335	14	and	and	CCONJ
esutjss-172	335	15	this	this	PRON
esutjss-172	335	16	was	be	AUX
esutjss-172	335	17	given	give	VERB
esutjss-172	335	18	at	at	ADP
esutjss-172	335	19	31.4	31.4	NUM
esutjss-172	335	20	%	%	NOUN
esutjss-172	335	21	.	.	PUNCT
esutjss-172	336	1	accountants	accountant	NOUN
esutjss-172	336	2	with	with	ADP
esutjss-172	336	3	21	21	NUM
esutjss-172	336	4	-	-	SYM
esutjss-172	336	5	30	30	NUM
esutjss-172	336	6	years	year	NOUN
esutjss-172	336	7	of	of	ADP
esutjss-172	336	8	working	work	VERB
esutjss-172	336	9	experience	experience	NOUN
esutjss-172	336	10	are	be	AUX
esutjss-172	336	11	more	more	ADV
esutjss-172	336	12	in	in	ADP
esutjss-172	336	13	enugu	enugu	PROPN
esutjss-172	336	14	state	state	NOUN
esutjss-172	336	15	,	,	PUNCT
esutjss-172	336	16	and	and	CCONJ
esutjss-172	336	17	it	it	PRON
esutjss-172	336	18	was	be	AUX
esutjss-172	336	19	given	give	VERB
esutjss-172	336	20	at	at	ADP
esutjss-172	336	21	28.6	28.6	NUM
esutjss-172	336	22	%	%	NOUN
esutjss-172	336	23	.	.	PUNCT
esutjss-172	337	1	accountants	accountant	NOUN
esutjss-172	337	2	working	work	VERB
esutjss-172	337	3	for	for	ADP
esutjss-172	337	4	over	over	ADP
esutjss-172	337	5	30	30	NUM
esutjss-172	337	6	years	year	NOUN
esutjss-172	337	7	are	be	AUX
esutjss-172	337	8	the	the	DET
esutjss-172	337	9	same	same	ADJ
esutjss-172	337	10	in	in	ADP
esutjss-172	337	11	anambra	anambra	PROPN
esutjss-172	337	12	and	and	CCONJ
esutjss-172	337	13	enugu	enugu	PROPN
esutjss-172	337	14	states	state	NOUN
esutjss-172	337	15	,	,	PUNCT
esutjss-172	337	16	and	and	CCONJ
esutjss-172	337	17	it	it	PRON
esutjss-172	337	18	is	be	AUX
esutjss-172	337	19	7.1	7.1	NUM
esutjss-172	337	20	%	%	NOUN
esutjss-172	337	21	in	in	ADP
esutjss-172	337	22	both	both	DET
esutjss-172	337	23	states	state	NOUN
esutjss-172	337	24	.	.	PUNCT
esutjss-172	338	1	table	table	NOUN
esutjss-172	338	2	4.2	4.2	NUM
esutjss-172	338	3	respondents	respondent	NOUN
esutjss-172	338	4	’	'	PUNCT
esutjss-172	338	5	current	current	ADJ
esutjss-172	338	6	levels	level	NOUN
esutjss-172	338	7	respondents	respondent	VERB
esutjss-172	338	8	accountants	accountant	NOUN
esutjss-172	338	9	states	state	NOUN
esutjss-172	338	10	,	,	PUNCT
esutjss-172	338	11	zones	zone	NOUN
esutjss-172	338	12	,	,	PUNCT
esutjss-172	338	13	and	and	CCONJ
esutjss-172	338	14	total	total	ADJ
esutjss-172	338	15	46	46	NUM
esutjss-172	338	16	%	%	NOUN
esutjss-172	338	17	79	79	NUM
esutjss-172	338	18	%	%	NOUN
esutjss-172	338	19	1012	1012	NUM
esutjss-172	338	20	%	%	NOUN
esutjss-172	338	21	1316	1316	NUM
esutjss-172	338	22	%	%	NOUN
esutjss-172	338	23	17	17	NUM
esutjss-172	338	24	-	-	SYM
esutjss-172	338	25	18	18	NUM
esutjss-172	338	26	%	%	NOUN
esutjss-172	338	27	cumulative	cumulative	ADJ
esutjss-172	338	28	percentage	percentage	NOUN
esutjss-172	338	29	edo	edo	PROPN
esutjss-172	338	30	state	state	NOUN
esutjss-172	338	31	29.0	29.0	NUM
esutjss-172	338	32	45.2	45.2	NUM
esutjss-172	338	33	12.9	12.9	NUM
esutjss-172	338	34	6.5	6.5	NUM
esutjss-172	338	35	3.2	3.2	NUM
esutjss-172	338	36	100.0	100.0	NUM
esutjss-172	338	37	enugu	enugu	PROPN
esutjss-172	338	38	state	state	PROPN
esutjss-172	338	39	5.4	5.4	NUM
esutjss-172	338	40	21.4	21.4	NUM
esutjss-172	338	41	32.1	32.1	NUM
esutjss-172	338	42	41.1	41.1	NUM
esutjss-172	338	43	0.0	0.0	NUM
esutjss-172	338	44	100.0	100.0	NUM
esutjss-172	338	45	delta	delta	NOUN
esutjss-172	338	46	state	state	NOUN
esutjss-172	338	47	8.6	8.6	NUM
esutjss-172	338	48	57.1	57.1	NUM
esutjss-172	338	49	17.1	17.1	NUM
esutjss-172	338	50	14.3	14.3	NUM
esutjss-172	338	51	2.9	2.9	NUM
esutjss-172	338	52	100.0	100.0	NUM
esutjss-172	338	53	anambra	anambra	PROPN
esutjss-172	338	54	7.1	7.1	NUM
esutjss-172	338	55	53.6	53.6	NUM
esutjss-172	338	56	17.9	17.9	NUM
esutjss-172	338	57	21.4	21.4	NUM
esutjss-172	338	58	0.0	0.0	NUM
esutjss-172	338	59	100.0	100.0	NUM
esutjss-172	338	60	south	south	PROPN
esutjss-172	338	61	-	-	PUNCT
esutjss-172	338	62	south	south	NOUN
esutjss-172	338	63	8.2	8.2	NUM
esutjss-172	338	64	56.1	56.1	NUM
esutjss-172	338	65	15.2	15.2	NUM
esutjss-172	338	66	10.6	10.6	NUM
esutjss-172	338	67	3.0	3.0	NUM
esutjss-172	338	68	100.0	100.0	NUM
esutjss-172	338	69	south	south	PROPN
esutjss-172	338	70	-	-	PUNCT
esutjss-172	338	71	east	east	NOUN
esutjss-172	338	72	6.0	6.0	NUM
esutjss-172	338	73	32.1	32.1	NUM
esutjss-172	338	74	37.4	37.4	NUM
esutjss-172	338	75	34.5	34.5	NUM
esutjss-172	338	76	0.0	0.0	NUM
esutjss-172	338	77	100.0	100.0	NUM
esutjss-172	338	78	total	total	NOUN
esutjss-172	338	79	11.3	11.3	NUM
esutjss-172	338	80	40.7	40.7	NUM
esutjss-172	338	81	21.3	21.3	NUM
esutjss-172	338	82	24.0	24.0	NUM
esutjss-172	338	83	2.7	2.7	NUM
esutjss-172	338	84	100.0	100.0	NUM
esutjss-172	338	85	source	source	NOUN
esutjss-172	338	86	(	(	PUNCT
esutjss-172	338	87	fieldwork	fieldwork	NOUN
esutjss-172	338	88	)	)	PUNCT
esutjss-172	338	89	.	.	PUNCT
esutjss-172	339	1	194	194	NUM
esutjss-172	339	2	in	in	ADP
esutjss-172	339	3	edo	edo	PROPN
esutjss-172	339	4	state	state	NOUN
esutjss-172	339	5	,	,	PUNCT
esutjss-172	339	6	45.2	45.2	NUM
esutjss-172	339	7	%	%	NOUN
esutjss-172	339	8	of	of	ADP
esutjss-172	339	9	the	the	DET
esutjss-172	339	10	accountants	accountant	NOUN
esutjss-172	339	11	in	in	ADP
esutjss-172	339	12	edo	edo	PROPN
esutjss-172	339	13	state	state	NOUN
esutjss-172	339	14	are	be	AUX
esutjss-172	339	15	in	in	ADP
esutjss-172	339	16	levels	level	NOUN
esutjss-172	339	17	7	7	NUM
esutjss-172	339	18	-	-	SYM
esutjss-172	339	19	9	9	NUM
esutjss-172	339	20	.	.	PUNCT
esutjss-172	339	21	enugu	enugu	PROPN
esutjss-172	339	22	state	state	PROPN
esutjss-172	339	23	had	have	VERB
esutjss-172	339	24	5.4	5.4	NUM
esutjss-172	339	25	%	%	NOUN
esutjss-172	339	26	of	of	ADP
esutjss-172	339	27	accountants	accountant	NOUN
esutjss-172	339	28	in	in	ADP
esutjss-172	339	29	levels	level	NOUN
esutjss-172	339	30	4	4	NUM
esutjss-172	339	31	-	-	SYM
esutjss-172	339	32	6	6	NUM
esutjss-172	339	33	.	.	PUNCT
esutjss-172	339	34	57.1	57.1	NUM
esutjss-172	339	35	%	%	NOUN
esutjss-172	339	36	of	of	ADP
esutjss-172	339	37	the	the	DET
esutjss-172	339	38	accountants	accountant	NOUN
esutjss-172	339	39	in	in	ADP
esutjss-172	339	40	delta	delta	PROPN
esutjss-172	339	41	state	state	NOUN
esutjss-172	339	42	are	be	AUX
esutjss-172	339	43	in	in	ADP
esutjss-172	339	44	levels	level	NOUN
esutjss-172	339	45	7	7	NUM
esutjss-172	339	46	-	-	SYM
esutjss-172	339	47	9	9	NUM
esutjss-172	339	48	.	.	PUNCT
esutjss-172	340	1	anambra	anambra	PROPN
esutjss-172	340	2	state	state	NOUN
esutjss-172	340	3	is	be	AUX
esutjss-172	340	4	next	next	ADJ
esutjss-172	340	5	with	with	ADP
esutjss-172	340	6	53.6	53.6	NUM
esutjss-172	340	7	%	%	NOUN
esutjss-172	340	8	in	in	ADP
esutjss-172	340	9	levels	level	NOUN
esutjss-172	340	10	7	7	NUM
esutjss-172	340	11	-	-	SYM
esutjss-172	340	12	9	9	NUM
esutjss-172	340	13	.	.	PUNCT
esutjss-172	341	1	while	while	SCONJ
esutjss-172	341	2	in	in	ADP
esutjss-172	341	3	levels	level	NOUN
esutjss-172	341	4	10	10	NUM
esutjss-172	341	5	-	-	SYM
esutjss-172	341	6	12	12	NUM
esutjss-172	341	7	,	,	PUNCT
esutjss-172	341	8	enugu	enugu	PROPN
esutjss-172	341	9	state	state	PROPN
esutjss-172	341	10	had	have	VERB
esutjss-172	341	11	32.1	32.1	NUM
esutjss-172	341	12	%	%	NOUN
esutjss-172	341	13	and	and	CCONJ
esutjss-172	341	14	edo	edo	PROPN
esutjss-172	341	15	state	state	NOUN
esutjss-172	341	16	was	be	AUX
esutjss-172	341	17	12.9	12.9	NUM
esutjss-172	341	18	%	%	NOUN
esutjss-172	341	19	.	.	PUNCT
esutjss-172	342	1	enugu	enugu	PROPN
esutjss-172	342	2	state	state	PROPN
esutjss-172	342	3	had	have	VERB
esutjss-172	342	4	41.1	41.1	NUM
esutjss-172	342	5	%	%	NOUN
esutjss-172	342	6	in	in	ADP
esutjss-172	342	7	levels	level	NOUN
esutjss-172	342	8	13	13	NUM
esutjss-172	342	9	-	-	SYM
esutjss-172	342	10	16	16	NUM
esutjss-172	342	11	followed	follow	VERB
esutjss-172	342	12	by	by	ADP
esutjss-172	342	13	anambra	anambra	PROPN
esutjss-172	342	14	state	state	NOUN
esutjss-172	342	15	with	with	ADP
esutjss-172	342	16	21.4	21.4	NUM
esutjss-172	342	17	%	%	NOUN
esutjss-172	342	18	.	.	PUNCT
esutjss-172	343	1	3.2	3.2	NUM
esutjss-172	343	2	%	%	NOUN
esutjss-172	343	3	and	and	CCONJ
esutjss-172	343	4	2.9%of	2.9%of	PROPN
esutjss-172	343	5	accountants	accountant	NOUN
esutjss-172	343	6	in	in	ADP
esutjss-172	343	7	edo	edo	PROPN
esutjss-172	343	8	state	state	NOUN
esutjss-172	343	9	and	and	CCONJ
esutjss-172	343	10	delta	delta	NOUN
esutjss-172	343	11	state	state	NOUN
esutjss-172	343	12	are	be	AUX
esutjss-172	343	13	in	in	ADP
esutjss-172	343	14	levels	level	NOUN
esutjss-172	343	15	17	17	NUM
esutjss-172	343	16	-	-	SYM
esutjss-172	343	17	18	18	NUM
esutjss-172	343	18	.	.	PUNCT
esutjss-172	344	1	in	in	ADP
esutjss-172	344	2	anambra	anambra	PROPN
esutjss-172	344	3	and	and	CCONJ
esutjss-172	344	4	enugu	enugu	PROPN
esutjss-172	344	5	states	states	PROPN
esutjss-172	344	6	,	,	PUNCT
esutjss-172	344	7	0	0	NUM
esutjss-172	344	8	%	%	NOUN
esutjss-172	344	9	of	of	ADP
esutjss-172	344	10	accountants	accountant	NOUN
esutjss-172	344	11	are	be	AUX
esutjss-172	344	12	in	in	ADP
esutjss-172	344	13	levels	level	NOUN
esutjss-172	344	14	17	17	NUM
esutjss-172	344	15	-	-	SYM
esutjss-172	344	16	18	18	NUM
esutjss-172	344	17	.	.	PUNCT
esutjss-172	345	1	in	in	ADP
esutjss-172	345	2	the	the	DET
esutjss-172	345	3	south	south	NOUN
esutjss-172	345	4	-	-	PUNCT
esutjss-172	345	5	south	south	NOUN
esutjss-172	345	6	,	,	PUNCT
esutjss-172	345	7	56.1	56.1	NUM
esutjss-172	345	8	%	%	NOUN
esutjss-172	345	9	are	be	AUX
esutjss-172	345	10	in	in	ADP
esutjss-172	345	11	levels	level	NOUN
esutjss-172	345	12	7	7	NUM
esutjss-172	345	13	-	-	SYM
esutjss-172	345	14	9	9	NUM
esutjss-172	345	15	,	,	PUNCT
esutjss-172	345	16	while	while	SCONJ
esutjss-172	345	17	in	in	ADP
esutjss-172	345	18	the	the	DET
esutjss-172	345	19	south	south	NOUN
esutjss-172	345	20	-	-	PUNCT
esutjss-172	345	21	east	east	NOUN
esutjss-172	345	22	,	,	PUNCT
esutjss-172	345	23	37.4	37.4	NUM
esutjss-172	345	24	%	%	NOUN
esutjss-172	345	25	are	be	AUX
esutjss-172	345	26	in	in	ADP
esutjss-172	345	27	levels	level	NOUN
esutjss-172	345	28	10	10	NUM
esutjss-172	345	29	-	-	SYM
esutjss-172	345	30	12	12	NUM
esutjss-172	345	31	.	.	PUNCT
esutjss-172	346	1	meanwhile	meanwhile	ADV
esutjss-172	346	2	,	,	PUNCT
esutjss-172	346	3	in	in	ADP
esutjss-172	346	4	total	total	ADJ
esutjss-172	346	5	40.7	40.7	NUM
esutjss-172	346	6	%	%	NOUN
esutjss-172	346	7	of	of	ADP
esutjss-172	346	8	the	the	DET
esutjss-172	346	9	respondents	respondent	NOUN
esutjss-172	346	10	are	be	AUX
esutjss-172	346	11	in	in	ADP
esutjss-172	346	12	levels	level	NOUN
esutjss-172	346	13	7	7	NUM
esutjss-172	346	14	-	-	SYM
esutjss-172	346	15	9	9	NUM
esutjss-172	346	16	.	.	PUNCT
esutjss-172	347	1	some	some	DET
esutjss-172	347	2	questions	question	NOUN
esutjss-172	347	3	raised	raise	VERB
esutjss-172	347	4	were	be	AUX
esutjss-172	347	5	analyzed	analyze	VERB
esutjss-172	347	6	below	below	ADV
esutjss-172	347	7	.	.	PUNCT
esutjss-172	348	1	table	table	NOUN
esutjss-172	348	2	4.2	4.2	NUM
esutjss-172	348	3	sometimes	sometimes	ADV
esutjss-172	348	4	,	,	PUNCT
esutjss-172	348	5	accountants	accountant	NOUN
esutjss-172	348	6	window	window	NOUN
esutjss-172	348	7	-	-	PUNCT
esutjss-172	348	8	dress	dress	NOUN
esutjss-172	348	9	financial	financial	ADJ
esutjss-172	348	10	records	record	NOUN
esutjss-172	348	11	because	because	SCONJ
esutjss-172	348	12	of	of	ADP
esutjss-172	348	13	orders	order	NOUN
esutjss-172	348	14	,	,	PUNCT
esutjss-172	348	15	pressure	pressure	NOUN
esutjss-172	348	16	,	,	PUNCT
esutjss-172	348	17	or	or	CCONJ
esutjss-172	348	18	threats	threat	NOUN
esutjss-172	348	19	from	from	ADP
esutjss-172	348	20	management	management	NOUN
esutjss-172	348	21	.	.	PUNCT
esutjss-172	349	1	respondents	respondent	NOUN
esutjss-172	349	2	responses	response	NOUN
esutjss-172	349	3	in	in	ADP
esutjss-172	349	4	%	%	NOUN
esutjss-172	349	5	states	state	NOUN
esutjss-172	349	6	,	,	PUNCT
esutjss-172	349	7	zones	zone	NOUN
esutjss-172	349	8	,	,	PUNCT
esutjss-172	349	9	and	and	CCONJ
esutjss-172	349	10	total	total	ADJ
esutjss-172	349	11	sa	sa	PROPN
esutjss-172	349	12	%	%	NOUN
esutjss-172	349	13	a	a	DET
esutjss-172	349	14	%	%	NOUN
esutjss-172	350	1	ud%	ud%	NOUN
esutjss-172	350	2	d	d	NOUN
esutjss-172	350	3	%	%	NOUN
esutjss-172	350	4	sd	sd	ADP
esutjss-172	350	5	%	%	NOUN
esutjss-172	350	6	cumulative	cumulative	ADJ
esutjss-172	350	7	%	%	NOUN
esutjss-172	350	8	edo	edo	PROPN
esutjss-172	350	9	state	state	NOUN
esutjss-172	350	10	17.1	17.1	NUM
esutjss-172	350	11	26.8	26.8	NUM
esutjss-172	350	12	7.3	7.3	NUM
esutjss-172	350	13	43.9	43.9	NUM
esutjss-172	350	14	4.9	4.9	NUM
esutjss-172	350	15	100.0	100.0	NUM
esutjss-172	350	16	enugu	enugu	PROPN
esutjss-172	350	17	state	state	NOUN
esutjss-172	350	18	10.9	10.9	NUM
esutjss-172	350	19	32.8	32.8	NUM
esutjss-172	350	20	15.6	15.6	NUM
esutjss-172	350	21	28.1	28.1	NUM
esutjss-172	350	22	12.5	12.5	NUM
esutjss-172	350	23	100.0	100.0	NUM
esutjss-172	350	24	delta	delta	NOUN
esutjss-172	350	25	state	state	NOUN
esutjss-172	350	26	17.1	17.1	NUM
esutjss-172	350	27	37.1	37.1	NUM
esutjss-172	350	28	11.4	11.4	NUM
esutjss-172	350	29	20.0	20.0	NUM
esutjss-172	350	30	14.3	14.3	NUM
esutjss-172	350	31	100.0	100.0	NUM
esutjss-172	350	32	anambra	anambra	PROPN
esutjss-172	350	33	state	state	NOUN
esutjss-172	350	34	3.6	3.6	NUM
esutjss-172	350	35	50.0	50.0	NUM
esutjss-172	350	36	17.9	17.9	NUM
esutjss-172	350	37	21.4	21.4	NUM
esutjss-172	350	38	7.1	7.1	NUM
esutjss-172	350	39	100.0	100.0	NUM
esutjss-172	350	40	south	south	ADJ
esutjss-172	350	41	-	-	PUNCT
esutjss-172	350	42	south	south	NOUN
esutjss-172	350	43	nigeria	nigeria	PROPN
esutjss-172	350	44	17.1	17.1	NUM
esutjss-172	350	45	31.6	31.6	NUM
esutjss-172	350	46	9.2	9.2	NUM
esutjss-172	350	47	32.9	32.9	NUM
esutjss-172	350	48	9.2	9.2	NUM
esutjss-172	350	49	100.0	100.0	NUM
esutjss-172	350	50	south	south	PROPN
esutjss-172	350	51	-	-	PUNCT
esutjss-172	350	52	east	east	NOUN
esutjss-172	350	53	nigeria	nigeria	PROPN
esutjss-172	350	54	8.7	8.7	NUM
esutjss-172	350	55	38.0	38.0	NUM
esutjss-172	350	56	16.3	16.3	NUM
esutjss-172	350	57	26.1	26.1	NUM
esutjss-172	350	58	10.9	10.9	NUM
esutjss-172	350	59	100.0	100.0	NUM
esutjss-172	350	60	total	total	NOUN
esutjss-172	350	61	12.7	12.7	NUM
esutjss-172	350	62	35.5	35.5	NUM
esutjss-172	350	63	13.3	13.3	NUM
esutjss-172	350	64	28.9	28.9	NUM
esutjss-172	350	65	10.2	10.2	NUM
esutjss-172	350	66	100.0	100.0	NUM
esutjss-172	350	67	source	source	NOUN
esutjss-172	350	68	(	(	PUNCT
esutjss-172	350	69	fieldwork	fieldwork	NOUN
esutjss-172	350	70	,	,	PUNCT
esutjss-172	350	71	)	)	PUNCT
esutjss-172	350	72	.	.	PUNCT
esutjss-172	351	1	43.9	43.9	NUM
esutjss-172	351	2	%	%	NOUN
esutjss-172	351	3	(	(	PUNCT
esutjss-172	351	4	17.1%+26.8	17.1%+26.8	NUM
esutjss-172	351	5	%	%	NOUN
esutjss-172	351	6	)	)	PUNCT
esutjss-172	351	7	of	of	ADP
esutjss-172	351	8	accountants	accountant	NOUN
esutjss-172	351	9	in	in	ADP
esutjss-172	351	10	edo	edo	PROPN
esutjss-172	351	11	state	state	NOUN
esutjss-172	351	12	completely	completely	ADV
esutjss-172	351	13	agreed	agree	VERB
esutjss-172	351	14	that	that	SCONJ
esutjss-172	351	15	accountants	accountant	NOUN
esutjss-172	351	16	’	'	PUNCT
esutjss-172	351	17	window	window	NOUN
esutjss-172	351	18	dresses	dress	NOUN
esutjss-172	351	19	financial	financial	ADJ
esutjss-172	351	20	statements	statement	NOUN
esutjss-172	351	21	because	because	SCONJ
esutjss-172	351	22	of	of	ADP
esutjss-172	351	23	orders	order	NOUN
esutjss-172	351	24	,	,	PUNCT
esutjss-172	351	25	pressure	pressure	NOUN
esutjss-172	351	26	,	,	PUNCT
esutjss-172	351	27	and	and	CCONJ
esutjss-172	351	28	threat	threat	NOUN
esutjss-172	351	29	from	from	ADP
esutjss-172	351	30	those	those	PRON
esutjss-172	351	31	at	at	ADP
esutjss-172	351	32	the	the	DET
esutjss-172	351	33	top	top	NOUN
esutjss-172	351	34	.	.	PUNCT
esutjss-172	352	1	7.3	7.3	NUM
esutjss-172	352	2	%	%	NOUN
esutjss-172	352	3	were	be	AUX
esutjss-172	352	4	indifferent	indifferent	ADJ
esutjss-172	352	5	while	while	SCONJ
esutjss-172	352	6	48.8	48.8	NUM
esutjss-172	352	7	%	%	NOUN
esutjss-172	352	8	(	(	PUNCT
esutjss-172	352	9	43.9%+4.9	43.9%+4.9	NUM
esutjss-172	352	10	%	%	NOUN
esutjss-172	352	11	)	)	PUNCT
esutjss-172	352	12	disagreed	disagree	VERB
esutjss-172	352	13	.	.	PUNCT
esutjss-172	353	1	while	while	SCONJ
esutjss-172	353	2	in	in	ADP
esutjss-172	353	3	enugu	enugu	PROPN
esutjss-172	353	4	state	state	NOUN
esutjss-172	353	5	,	,	PUNCT
esutjss-172	353	6	43.7	43.7	NUM
esutjss-172	353	7	%	%	NOUN
esutjss-172	353	8	(	(	PUNCT
esutjss-172	353	9	10.9%+32.8	10.9%+32.8	ADJ
esutjss-172	353	10	%	%	NOUN
esutjss-172	353	11	)	)	PUNCT
esutjss-172	353	12	agreed	agree	VERB
esutjss-172	353	13	,	,	PUNCT
esutjss-172	353	14	15.6	15.6	NUM
esutjss-172	353	15	%	%	NOUN
esutjss-172	353	16	were	be	AUX
esutjss-172	353	17	undecided	undecided	ADJ
esutjss-172	353	18	and	and	CCONJ
esutjss-172	353	19	40.6	40.6	NUM
esutjss-172	353	20	%	%	NOUN
esutjss-172	353	21	(	(	PUNCT
esutjss-172	353	22	28.1%+12.5	28.1%+12.5	NUM
esutjss-172	353	23	%	%	NOUN
esutjss-172	353	24	)	)	PUNCT
esutjss-172	353	25	disagreed	disagree	VERB
esutjss-172	353	26	.	.	PUNCT
esutjss-172	354	1	in	in	ADP
esutjss-172	354	2	delta	delta	PROPN
esutjss-172	354	3	state	state	NOUN
esutjss-172	354	4	,	,	PUNCT
esutjss-172	354	5	54.2	54.2	NUM
esutjss-172	354	6	%	%	NOUN
esutjss-172	354	7	(	(	PUNCT
esutjss-172	354	8	17.1%+37.1	17.1%+37.1	NUM
esutjss-172	354	9	%	%	NOUN
esutjss-172	354	10	)	)	PUNCT
esutjss-172	354	11	of	of	ADP
esutjss-172	354	12	the	the	DET
esutjss-172	354	13	accountants	accountant	NOUN
esutjss-172	354	14	sampled	sample	VERB
esutjss-172	354	15	agreed	agree	VERB
esutjss-172	354	16	,	,	PUNCT
esutjss-172	354	17	11.4	11.4	NUM
esutjss-172	354	18	%	%	NOUN
esutjss-172	354	19	were	be	AUX
esutjss-172	354	20	indifferent	indifferent	ADJ
esutjss-172	354	21	while	while	SCONJ
esutjss-172	354	22	34.3	34.3	NUM
esutjss-172	354	23	%	%	NOUN
esutjss-172	354	24	(	(	PUNCT
esutjss-172	354	25	20.0%+14.3	20.0%+14.3	NUM
esutjss-172	354	26	%	%	INTJ
esutjss-172	354	27	)	)	PUNCT
esutjss-172	354	28	disagreed	disagree	VERB
esutjss-172	354	29	.	.	PUNCT
esutjss-172	355	1	meanwhile	meanwhile	ADV
esutjss-172	355	2	,	,	PUNCT
esutjss-172	355	3	in	in	ADP
esutjss-172	355	4	anambra	anambra	PROPN
esutjss-172	355	5	state	state	NOUN
esutjss-172	355	6	,	,	PUNCT
esutjss-172	355	7	53.6	53.6	NUM
esutjss-172	355	8	%	%	NOUN
esutjss-172	355	9	(	(	PUNCT
esutjss-172	355	10	3.6%+50.0	3.6%+50.0	NUM
esutjss-172	355	11	%	%	NOUN
esutjss-172	355	12	)	)	PUNCT
esutjss-172	355	13	of	of	ADP
esutjss-172	355	14	the	the	DET
esutjss-172	355	15	accountants	accountant	NOUN
esutjss-172	355	16	sampled	sample	VERB
esutjss-172	355	17	agreed	agree	VERB
esutjss-172	355	18	,	,	PUNCT
esutjss-172	355	19	17.9	17.9	NUM
esutjss-172	355	20	%	%	NOUN
esutjss-172	355	21	were	be	AUX
esutjss-172	355	22	indifferent	indifferent	ADJ
esutjss-172	355	23	while	while	SCONJ
esutjss-172	355	24	28.5	28.5	NUM
esutjss-172	355	25	%	%	NOUN
esutjss-172	355	26	(	(	PUNCT
esutjss-172	355	27	21.4%+7.1	21.4%+7.1	NUM
esutjss-172	355	28	%	%	NOUN
esutjss-172	355	29	)	)	PUNCT
esutjss-172	355	30	disagreed	disagree	VERB
esutjss-172	355	31	.	.	PUNCT
esutjss-172	356	1	in	in	ADP
esutjss-172	356	2	the	the	DET
esutjss-172	356	3	south	south	NOUN
esutjss-172	356	4	-	-	PUNCT
esutjss-172	356	5	south	south	NOUN
esutjss-172	356	6	,	,	PUNCT
esutjss-172	356	7	48.7	48.7	NUM
esutjss-172	356	8	%	%	NOUN
esutjss-172	356	9	(	(	PUNCT
esutjss-172	356	10	17.1%+31.6	17.1%+31.6	NUM
esutjss-172	356	11	%	%	NOUN
esutjss-172	356	12	)	)	PUNCT
esutjss-172	356	13	agreed	agree	VERB
esutjss-172	356	14	,	,	PUNCT
esutjss-172	356	15	9.2	9.2	NUM
esutjss-172	356	16	%	%	NOUN
esutjss-172	356	17	were	be	AUX
esutjss-172	356	18	indifferent	indifferent	ADJ
esutjss-172	356	19	and	and	CCONJ
esutjss-172	356	20	42.1	42.1	NUM
esutjss-172	356	21	%	%	NOUN
esutjss-172	356	22	(	(	PUNCT
esutjss-172	356	23	32.9%+9.2	32.9%+9.2	NUM
esutjss-172	356	24	%	%	NOUN
esutjss-172	356	25	)	)	PUNCT
esutjss-172	356	26	disagreed	disagree	VERB
esutjss-172	356	27	.	.	PUNCT
esutjss-172	357	1	while	while	SCONJ
esutjss-172	357	2	in	in	ADP
esutjss-172	357	3	the	the	DET
esutjss-172	357	4	south	south	NOUN
esutjss-172	357	5	-	-	PUNCT
esutjss-172	357	6	east	east	NOUN
esutjss-172	357	7	,	,	PUNCT
esutjss-172	357	8	46.7	46.7	NUM
esutjss-172	357	9	%	%	NOUN
esutjss-172	357	10	(	(	PUNCT
esutjss-172	357	11	8.7%+38.0	8.7%+38.0	NUM
esutjss-172	357	12	%	%	NOUN
esutjss-172	357	13	)	)	PUNCT
esutjss-172	357	14	agreed	agree	VERB
esutjss-172	357	15	,	,	PUNCT
esutjss-172	357	16	16.3	16.3	NUM
esutjss-172	357	17	%	%	NOUN
esutjss-172	357	18	were	be	AUX
esutjss-172	357	19	indifferent	indifferent	ADJ
esutjss-172	357	20	and	and	CCONJ
esutjss-172	357	21	39.1	39.1	NUM
esutjss-172	357	22	%	%	NOUN
esutjss-172	357	23	(	(	PUNCT
esutjss-172	357	24	26.1%+10.9	26.1%+10.9	NUM
esutjss-172	357	25	%	%	NOUN
esutjss-172	357	26	)	)	PUNCT
esutjss-172	357	27	disagreed	disagree	VERB
esutjss-172	357	28	.	.	PUNCT
esutjss-172	358	1	while	while	SCONJ
esutjss-172	358	2	in	in	ADP
esutjss-172	358	3	total	total	NOUN
esutjss-172	358	4	,	,	PUNCT
esutjss-172	358	5	48.2	48.2	NUM
esutjss-172	358	6	%	%	NOUN
esutjss-172	358	7	(	(	PUNCT
esutjss-172	358	8	12.7%+35.5	12.7%+35.5	NUM
esutjss-172	358	9	%	%	NOUN
esutjss-172	358	10	)	)	PUNCT
esutjss-172	358	11	of	of	ADP
esutjss-172	358	12	the	the	DET
esutjss-172	358	13	accountant	accountant	NOUN
esutjss-172	358	14	's	's	PART
esutjss-172	358	15	sample	sample	NOUN
esutjss-172	358	16	agreed	agree	VERB
esutjss-172	358	17	,	,	PUNCT
esutjss-172	358	18	and	and	CCONJ
esutjss-172	358	19	12.7	12.7	NUM
esutjss-172	358	20	%	%	NOUN
esutjss-172	358	21	did	do	AUX
esutjss-172	358	22	not	not	PART
esutjss-172	358	23	take	take	VERB
esutjss-172	358	24	any	any	DET
esutjss-172	358	25	position	position	NOUN
esutjss-172	358	26	for	for	ADP
esutjss-172	358	27	reasons	reason	NOUN
esutjss-172	358	28	best	well	ADV
esutjss-172	358	29	known	know	VERB
esutjss-172	358	30	to	to	ADP
esutjss-172	358	31	them	they	PRON
esutjss-172	358	32	while	while	SCONJ
esutjss-172	358	33	39.1	39.1	NUM
esutjss-172	358	34	%	%	NOUN
esutjss-172	358	35	(	(	PUNCT
esutjss-172	358	36	10.2%+28.9	10.2%+28.9	NUM
esutjss-172	358	37	%	%	NOUN
esutjss-172	358	38	)	)	PUNCT
esutjss-172	358	39	disagreed	disagree	VERB
esutjss-172	358	40	.	.	PUNCT
esutjss-172	359	1	195	195	NUM
esutjss-172	359	2	table	table	NOUN
esutjss-172	359	3	4.4	4.4	NUM
esutjss-172	359	4	accountants	accountant	NOUN
esutjss-172	359	5	are	be	AUX
esutjss-172	359	6	often	often	ADV
esutjss-172	359	7	faced	face	VERB
esutjss-172	359	8	with	with	ADP
esutjss-172	359	9	threats	threat	NOUN
esutjss-172	359	10	from	from	ADP
esutjss-172	359	11	management	management	NOUN
esutjss-172	359	12	when	when	SCONJ
esutjss-172	359	13	they	they	PRON
esutjss-172	359	14	fail	fail	VERB
esutjss-172	359	15	to	to	PART
esutjss-172	359	16	comply	comply	VERB
esutjss-172	359	17	with	with	ADP
esutjss-172	359	18	some	some	DET
esutjss-172	359	19	management	management	NOUN
esutjss-172	359	20	unethical	unethical	ADJ
esutjss-172	359	21	demands	demand	NOUN
esutjss-172	359	22	in	in	ADP
esutjss-172	359	23	the	the	DET
esutjss-172	359	24	organization	organization	NOUN
esutjss-172	359	25	.	.	PUNCT
esutjss-172	360	1	respondents	respondent	NOUN
esutjss-172	360	2	responses	response	NOUN
esutjss-172	360	3	in	in	ADP
esutjss-172	360	4	%	%	NOUN
esutjss-172	360	5	states	state	NOUN
esutjss-172	360	6	,	,	PUNCT
esutjss-172	360	7	zones	zone	NOUN
esutjss-172	360	8	,	,	PUNCT
esutjss-172	360	9	and	and	CCONJ
esutjss-172	360	10	total	total	ADJ
esutjss-172	360	11	sa	sa	PROPN
esutjss-172	360	12	%	%	NOUN
esutjss-172	360	13	a	a	DET
esutjss-172	360	14	%	%	NOUN
esutjss-172	361	1	ud	ud	INTJ
esutjss-172	361	2	%	%	INTJ
esutjss-172	362	1	d	d	NOUN
esutjss-172	362	2	%	%	NOUN
esutjss-172	362	3	sd	sd	ADP
esutjss-172	362	4	%	%	NOUN
esutjss-172	362	5	cumulative	cumulative	ADJ
esutjss-172	362	6	%	%	NOUN
esutjss-172	362	7	edo	edo	PROPN
esutjss-172	362	8	state	state	NOUN
esutjss-172	362	9	46.3	46.3	NUM
esutjss-172	362	10	34.1	34.1	NUM
esutjss-172	362	11	19.5	19.5	NUM
esutjss-172	362	12	4.9	4.9	NUM
esutjss-172	362	13	0.00	0.00	NUM
esutjss-172	362	14	100.0	100.0	NUM
esutjss-172	362	15	enugu	enugu	PROPN
esutjss-172	362	16	state	state	NOUN
esutjss-172	362	17	28.1	28.1	NUM
esutjss-172	362	18	39.1	39.1	NUM
esutjss-172	362	19	10.7	10.7	NUM
esutjss-172	362	20	12.5	12.5	NUM
esutjss-172	362	21	10.7	10.7	NUM
esutjss-172	362	22	100.0	100.0	NUM
esutjss-172	362	23	delta	delta	NOUN
esutjss-172	362	24	state	state	NOUN
esutjss-172	362	25	22.9	22.9	NUM
esutjss-172	362	26	37.1	37.1	NUM
esutjss-172	362	27	11.4	11.4	NUM
esutjss-172	362	28	20.0	20.0	NUM
esutjss-172	362	29	8.6	8.6	NUM
esutjss-172	362	30	100.0	100.0	NUM
esutjss-172	362	31	anambra	anambra	PROPN
esutjss-172	362	32	state	state	NOUN
esutjss-172	362	33	14.3	14.3	NUM
esutjss-172	362	34	35.7	35.7	NUM
esutjss-172	362	35	25.0	25.0	NUM
esutjss-172	362	36	21.4	21.4	NUM
esutjss-172	362	37	3.6	3.6	NUM
esutjss-172	362	38	100.0	100.0	NUM
esutjss-172	362	39	south_south	south_south	NOUN
esutjss-172	362	40	nigeria	nigeria	PROPN
esutjss-172	362	41	35.5	35.5	NUM
esutjss-172	362	42	35.5	35.5	NUM
esutjss-172	362	43	13.3	13.3	NUM
esutjss-172	362	44	11.8	11.8	NUM
esutjss-172	362	45	3.9	3.9	NUM
esutjss-172	362	46	100.0	100.0	NUM
esutjss-172	362	47	south	south	ADJ
esutjss-172	362	48	-	-	PUNCT
esutjss-172	362	49	east	east	NOUN
esutjss-172	362	50	nigeria	nigeria	PROPN
esutjss-172	362	51	23.9	23.9	NUM
esutjss-172	362	52	38.0	38.0	NUM
esutjss-172	362	53	13.1	13.1	NUM
esutjss-172	362	54	15.2	15.2	NUM
esutjss-172	362	55	9.8	9.8	NUM
esutjss-172	362	56	100.0	100.0	NUM
esutjss-172	362	57	total	total	NOUN
esutjss-172	362	58	29.5	29.5	NUM
esutjss-172	362	59	31.3	31.3	NUM
esutjss-172	362	60	18.1	18.1	NUM
esutjss-172	362	61	13.9	13.9	NUM
esutjss-172	362	62	7.2	7.2	NUM
esutjss-172	362	63	100.0	100.0	NUM
esutjss-172	362	64	source	source	NOUN
esutjss-172	362	65	(	(	PUNCT
esutjss-172	362	66	fieldwork	fieldwork	NOUN
esutjss-172	362	67	,	,	PUNCT
esutjss-172	362	68	)	)	PUNCT
esutjss-172	362	69	.	.	PUNCT
esutjss-172	363	1	in	in	ADP
esutjss-172	363	2	edo	edo	PROPN
esutjss-172	363	3	state	state	NOUN
esutjss-172	363	4	,	,	PUNCT
esutjss-172	363	5	80.4	80.4	NUM
esutjss-172	363	6	%	%	NOUN
esutjss-172	363	7	(	(	PUNCT
esutjss-172	363	8	46.3%+34.1	46.3%+34.1	NOUN
esutjss-172	363	9	%	%	NOUN
esutjss-172	363	10	)	)	PUNCT
esutjss-172	363	11	of	of	ADP
esutjss-172	363	12	the	the	DET
esutjss-172	363	13	sampled	sample	VERB
esutjss-172	363	14	accountants	accountant	NOUN
esutjss-172	363	15	working	work	VERB
esutjss-172	363	16	in	in	ADP
esutjss-172	363	17	the	the	DET
esutjss-172	363	18	public	public	ADJ
esutjss-172	363	19	sector	sector	NOUN
esutjss-172	363	20	agreed	agree	VERB
esutjss-172	363	21	that	that	SCONJ
esutjss-172	363	22	they	they	PRON
esutjss-172	363	23	are	be	AUX
esutjss-172	363	24	faced	face	VERB
esutjss-172	363	25	with	with	ADP
esutjss-172	363	26	threats	threat	NOUN
esutjss-172	363	27	from	from	ADP
esutjss-172	363	28	management	management	NOUN
esutjss-172	363	29	when	when	SCONJ
esutjss-172	363	30	they	they	PRON
esutjss-172	363	31	fail	fail	VERB
esutjss-172	363	32	to	to	PART
esutjss-172	363	33	comply	comply	VERB
esutjss-172	363	34	with	with	ADP
esutjss-172	363	35	management	management	NOUN
esutjss-172	363	36	’s	’s	PART
esutjss-172	363	37	unethical	unethical	ADJ
esutjss-172	363	38	demands	demand	NOUN
esutjss-172	363	39	.	.	PUNCT
esutjss-172	364	1	19.5	19.5	NUM
esutjss-172	364	2	%	%	NOUN
esutjss-172	364	3	took	take	VERB
esutjss-172	364	4	no	no	DET
esutjss-172	364	5	position	position	NOUN
esutjss-172	364	6	while	while	SCONJ
esutjss-172	364	7	4.9	4.9	NUM
esutjss-172	364	8	%	%	NOUN
esutjss-172	364	9	(	(	PUNCT
esutjss-172	364	10	4.9%+0	4.9%+0	NUM
esutjss-172	364	11	%	%	NOUN
esutjss-172	364	12	)	)	PUNCT
esutjss-172	364	13	disagreed	disagree	VERB
esutjss-172	364	14	but	but	CCONJ
esutjss-172	364	15	not	not	PART
esutjss-172	364	16	strongly	strongly	ADV
esutjss-172	364	17	.	.	PUNCT
esutjss-172	365	1	meanwhile	meanwhile	ADV
esutjss-172	365	2	,	,	PUNCT
esutjss-172	365	3	in	in	ADP
esutjss-172	365	4	enugu	enugu	PROPN
esutjss-172	365	5	state	state	NOUN
esutjss-172	365	6	,	,	PUNCT
esutjss-172	365	7	67.2	67.2	NUM
esutjss-172	365	8	%	%	NOUN
esutjss-172	365	9	(	(	PUNCT
esutjss-172	365	10	28.1%+39.1	28.1%+39.1	NUM
esutjss-172	365	11	%	%	NOUN
esutjss-172	365	12	)	)	PUNCT
esutjss-172	365	13	of	of	ADP
esutjss-172	365	14	the	the	DET
esutjss-172	365	15	respondents	respondent	NOUN
esutjss-172	365	16	agreed	agree	VERB
esutjss-172	365	17	,	,	PUNCT
esutjss-172	365	18	10.7	10.7	NUM
esutjss-172	365	19	%	%	NOUN
esutjss-172	365	20	were	be	AUX
esutjss-172	365	21	indifferent	indifferent	ADJ
esutjss-172	365	22	while	while	SCONJ
esutjss-172	365	23	22.7	22.7	NUM
esutjss-172	365	24	%	%	NOUN
esutjss-172	365	25	(	(	PUNCT
esutjss-172	365	26	12.5%+10.7	12.5%+10.7	NUM
esutjss-172	365	27	%	%	NOUN
esutjss-172	365	28	)	)	PUNCT
esutjss-172	365	29	disagreed	disagree	VERB
esutjss-172	365	30	.	.	PUNCT
esutjss-172	366	1	while	while	SCONJ
esutjss-172	366	2	in	in	ADP
esutjss-172	366	3	delta	delta	PROPN
esutjss-172	366	4	state	state	NOUN
esutjss-172	366	5	,	,	PUNCT
esutjss-172	366	6	60.0	60.0	NUM
esutjss-172	366	7	%	%	NOUN
esutjss-172	366	8	(	(	PUNCT
esutjss-172	366	9	22.9%+37.1	22.9%+37.1	NUM
esutjss-172	366	10	%	%	NOUN
esutjss-172	366	11	)	)	PUNCT
esutjss-172	366	12	of	of	ADP
esutjss-172	366	13	the	the	DET
esutjss-172	366	14	respondents	respondent	NOUN
esutjss-172	366	15	agreed	agree	VERB
esutjss-172	366	16	,	,	PUNCT
esutjss-172	366	17	11.4	11.4	NUM
esutjss-172	366	18	%	%	NOUN
esutjss-172	366	19	were	be	AUX
esutjss-172	366	20	indifferent	indifferent	ADJ
esutjss-172	366	21	while	while	SCONJ
esutjss-172	366	22	28.6	28.6	NUM
esutjss-172	366	23	%	%	NOUN
esutjss-172	366	24	(	(	PUNCT
esutjss-172	366	25	20.0%+8.6	20.0%+8.6	NOUN
esutjss-172	366	26	%	%	NOUN
esutjss-172	366	27	)	)	PUNCT
esutjss-172	366	28	disagreed	disagree	VERB
esutjss-172	366	29	.	.	PUNCT
esutjss-172	367	1	in	in	ADP
esutjss-172	367	2	addition	addition	NOUN
esutjss-172	367	3	,	,	PUNCT
esutjss-172	367	4	in	in	ADP
esutjss-172	367	5	anambra	anambra	PROPN
esutjss-172	367	6	state	state	NOUN
esutjss-172	367	7	,	,	PUNCT
esutjss-172	367	8	50.0	50.0	NUM
esutjss-172	367	9	%	%	NOUN
esutjss-172	367	10	(	(	PUNCT
esutjss-172	367	11	14.3%+35.7	14.3%+35.7	NUM
esutjss-172	367	12	%	%	NOUN
esutjss-172	367	13	)	)	PUNCT
esutjss-172	367	14	of	of	ADP
esutjss-172	367	15	the	the	DET
esutjss-172	367	16	respondents	respondent	NOUN
esutjss-172	367	17	agreed	agree	VERB
esutjss-172	367	18	,	,	PUNCT
esutjss-172	367	19	25.0	25.0	NUM
esutjss-172	367	20	%	%	NOUN
esutjss-172	367	21	were	be	AUX
esutjss-172	367	22	indifferent	indifferent	ADJ
esutjss-172	367	23	and	and	CCONJ
esutjss-172	368	1	25.0	25.0	NUM
esutjss-172	368	2	%	%	NOUN
esutjss-172	368	3	(	(	PUNCT
esutjss-172	368	4	21.4%+3.6	21.4%+3.6	NUM
esutjss-172	368	5	%	%	NOUN
esutjss-172	368	6	)	)	PUNCT
esutjss-172	368	7	disagreed	disagree	VERB
esutjss-172	368	8	.	.	PUNCT
esutjss-172	369	1	however	however	ADV
esutjss-172	369	2	,	,	PUNCT
esutjss-172	369	3	in	in	ADP
esutjss-172	369	4	south	south	ADJ
esutjss-172	369	5	-	-	PUNCT
esutjss-172	369	6	south	south	NOUN
esutjss-172	369	7	nigeria	nigeria	PROPN
esutjss-172	369	8	,	,	PUNCT
esutjss-172	369	9	71.0	71.0	NUM
esutjss-172	369	10	%	%	NOUN
esutjss-172	369	11	(	(	PUNCT
esutjss-172	369	12	35.5%+35.5	35.5%+35.5	NUM
esutjss-172	369	13	%	%	NOUN
esutjss-172	369	14	)	)	PUNCT
esutjss-172	369	15	of	of	ADP
esutjss-172	369	16	the	the	DET
esutjss-172	369	17	respondents	respondent	NOUN
esutjss-172	369	18	agreed	agree	VERB
esutjss-172	369	19	,	,	PUNCT
esutjss-172	369	20	13.3	13.3	NUM
esutjss-172	369	21	%	%	NOUN
esutjss-172	369	22	were	be	AUX
esutjss-172	369	23	indifferent	indifferent	ADJ
esutjss-172	369	24	while	while	SCONJ
esutjss-172	369	25	15.7	15.7	NUM
esutjss-172	369	26	%	%	NOUN
esutjss-172	369	27	(	(	PUNCT
esutjss-172	369	28	3.9%+11.8	3.9%+11.8	NUM
esutjss-172	369	29	%	%	NOUN
esutjss-172	369	30	)	)	PUNCT
esutjss-172	369	31	disagreed	disagree	VERB
esutjss-172	369	32	.	.	PUNCT
esutjss-172	370	1	in	in	ADP
esutjss-172	370	2	south	south	PROPN
esutjss-172	370	3	-	-	PUNCT
esutjss-172	370	4	east	east	NOUN
esutjss-172	370	5	nigeria	nigeria	PROPN
esutjss-172	370	6	,	,	PUNCT
esutjss-172	370	7	61.9	61.9	NUM
esutjss-172	370	8	%	%	NOUN
esutjss-172	370	9	(	(	PUNCT
esutjss-172	370	10	23.9%+38.0	23.9%+38.0	NUM
esutjss-172	370	11	%	%	NOUN
esutjss-172	370	12	)	)	PUNCT
esutjss-172	370	13	of	of	ADP
esutjss-172	370	14	the	the	DET
esutjss-172	370	15	respondents	respondent	NOUN
esutjss-172	370	16	agreed	agree	VERB
esutjss-172	370	17	,	,	PUNCT
esutjss-172	370	18	13.1	13.1	NUM
esutjss-172	370	19	%	%	NOUN
esutjss-172	370	20	were	be	AUX
esutjss-172	370	21	indifferent	indifferent	ADJ
esutjss-172	370	22	and	and	CCONJ
esutjss-172	370	23	25.0	25.0	NUM
esutjss-172	370	24	%	%	NOUN
esutjss-172	370	25	disagreed	disagree	VERB
esutjss-172	370	26	.	.	PUNCT
esutjss-172	371	1	in	in	ADP
esutjss-172	371	2	total	total	ADJ
esutjss-172	371	3	,	,	PUNCT
esutjss-172	371	4	60.8	60.8	NUM
esutjss-172	371	5	%	%	NOUN
esutjss-172	371	6	(	(	PUNCT
esutjss-172	371	7	29.5%+31.3	29.5%+31.3	NOUN
esutjss-172	371	8	%	%	NOUN
esutjss-172	371	9	)	)	PUNCT
esutjss-172	371	10	of	of	ADP
esutjss-172	371	11	the	the	DET
esutjss-172	371	12	sampled	sample	VERB
esutjss-172	371	13	accountants	accountant	NOUN
esutjss-172	371	14	working	work	VERB
esutjss-172	371	15	in	in	ADP
esutjss-172	371	16	the	the	DET
esutjss-172	371	17	public	public	ADJ
esutjss-172	371	18	sector	sector	NOUN
esutjss-172	371	19	agreed	agree	VERB
esutjss-172	371	20	,	,	PUNCT
esutjss-172	371	21	18.1	18.1	NUM
esutjss-172	371	22	%	%	NOUN
esutjss-172	371	23	took	take	VERB
esutjss-172	371	24	no	no	DET
esutjss-172	371	25	position	position	NOUN
esutjss-172	371	26	while	while	SCONJ
esutjss-172	371	27	21.1	21.1	NUM
esutjss-172	371	28	%	%	NOUN
esutjss-172	371	29	(	(	PUNCT
esutjss-172	371	30	13.9%+7.2	13.9%+7.2	NUM
esutjss-172	371	31	%	%	NOUN
esutjss-172	371	32	)	)	PUNCT
esutjss-172	371	33	disagreed	disagree	VERB
esutjss-172	371	34	.	.	PUNCT
esutjss-172	372	1	hypothesis	hypothesis	NOUN
esutjss-172	372	2	one	one	NUM
esutjss-172	372	3	:	:	PUNCT
esutjss-172	372	4	accountants	accountant	NOUN
esutjss-172	372	5	helped	help	VERB
esutjss-172	372	6	in	in	ADP
esutjss-172	372	7	combating	combat	VERB
esutjss-172	372	8	finance	finance	NOUN
esutjss-172	372	9	-	-	PUNCT
esutjss-172	372	10	related	relate	VERB
esutjss-172	372	11	crime	crime	NOUN
esutjss-172	372	12	in	in	ADP
esutjss-172	372	13	the	the	DET
esutjss-172	372	14	public	public	ADJ
esutjss-172	372	15	sector	sector	NOUN
esutjss-172	372	16	of	of	ADP
esutjss-172	372	17	nigeria	nigeria	PROPN
esutjss-172	372	18	.	.	PUNCT
esutjss-172	373	1	table	table	NOUN
esutjss-172	373	2	4.6	4.6	NUM
esutjss-172	373	3	pearson	pearson	PROPN
esutjss-172	373	4	’s	’s	PART
esutjss-172	373	5	correlation	correlation	NOUN
esutjss-172	373	6	analysis	analysis	NOUN
esutjss-172	373	7	:	:	PUNCT
esutjss-172	373	8	acc	acc	PROPN
esutjss-172	373	9	corcon	corcon	PROPN
esutjss-172	373	10	acc	acc	PROPN
esutjss-172	373	11	pearson	pearson	PROPN
esutjss-172	373	12	correlation	correlation	NOUN
esutjss-172	373	13	1	1	NUM
esutjss-172	373	14	.943	.943	NUM
esutjss-172	373	15	*	*	PUNCT
esutjss-172	373	16	*	*	PUNCT
esutjss-172	373	17	sig	sig	X
esutjss-172	373	18	.	.	PUNCT
esutjss-172	374	1	(	(	PUNCT
esutjss-172	374	2	2	2	NUM
esutjss-172	374	3	-	-	PUNCT
esutjss-172	374	4	tailed	tailed	ADJ
esutjss-172	374	5	)	)	PUNCT
esutjss-172	374	6	.05	.05	NUM
esutjss-172	375	1	n	n	PRON
esutjss-172	375	2	162	162	NUM
esutjss-172	375	3	162	162	NUM
esutjss-172	375	4	corcon	corcon	NOUN
esutjss-172	375	5	pearson	pearson	NOUN
esutjss-172	375	6	correlation	correlation	NOUN
esutjss-172	375	7	.943	.943	NUM
esutjss-172	375	8	*	*	PUNCT
esutjss-172	375	9	*	*	PROPN
esutjss-172	375	10	1	1	NUM
esutjss-172	375	11	sig	sig	NOUN
esutjss-172	375	12	.	.	PUNCT
esutjss-172	376	1	(	(	PUNCT
esutjss-172	376	2	2	2	NUM
esutjss-172	376	3	-	-	PUNCT
esutjss-172	376	4	tailed	tailed	ADJ
esutjss-172	376	5	)	)	PUNCT
esutjss-172	376	6	.05	.05	NUM
esutjss-172	377	1	n	n	PRON
esutjss-172	377	2	162	162	NUM
esutjss-172	377	3	162	162	NUM
esutjss-172	377	4	correlation	correlation	NOUN
esutjss-172	377	5	is	be	AUX
esutjss-172	377	6	significant	significant	ADJ
esutjss-172	377	7	at	at	ADP
esutjss-172	377	8	the	the	DET
esutjss-172	377	9	0.01	0.01	NUM
esutjss-172	377	10	level	level	NOUN
esutjss-172	377	11	(	(	PUNCT
esutjss-172	377	12	2	2	NUM
esutjss-172	377	13	-	-	PUNCT
esutjss-172	377	14	tailed	tailed	ADJ
esutjss-172	377	15	)	)	PUNCT
esutjss-172	377	16	.	.	PUNCT
esutjss-172	378	1	196	196	NUM
esutjss-172	378	2	result	result	NOUN
esutjss-172	378	3	:	:	PUNCT
esutjss-172	378	4	the	the	DET
esutjss-172	378	5	result	result	NOUN
esutjss-172	378	6	of	of	ADP
esutjss-172	378	7	the	the	DET
esutjss-172	378	8	pearson	pearson	PROPN
esutjss-172	378	9	product	product	NOUN
esutjss-172	378	10	moment	moment	NOUN
esutjss-172	378	11	correlation	correlation	NOUN
esutjss-172	378	12	shows	show	VERB
esutjss-172	378	13	that	that	SCONJ
esutjss-172	378	14	there	there	PRON
esutjss-172	378	15	is	be	VERB
esutjss-172	378	16	a	a	DET
esutjss-172	378	17	statistically	statistically	ADV
esutjss-172	378	18	significant	significant	ADJ
esutjss-172	378	19	relationship	relationship	NOUN
esutjss-172	378	20	between	between	ADP
esutjss-172	378	21	the	the	DET
esutjss-172	378	22	role	role	NOUN
esutjss-172	378	23	of	of	ADP
esutjss-172	378	24	accountants	accountant	NOUN
esutjss-172	378	25	and	and	CCONJ
esutjss-172	378	26	corruption	corruption	NOUN
esutjss-172	378	27	reduction	reduction	NOUN
esutjss-172	378	28	(	(	PUNCT
esutjss-172	378	29	corcon	corcon	NOUN
esutjss-172	378	30	)	)	PUNCT
esutjss-172	378	31	in	in	ADP
esutjss-172	378	32	the	the	DET
esutjss-172	378	33	public	public	ADJ
esutjss-172	378	34	sector	sector	NOUN
esutjss-172	378	35	of	of	ADP
esutjss-172	378	36	nigeria	nigeria	PROPN
esutjss-172	378	37	(	(	PUNCT
esutjss-172	378	38	i.e.	i.e.	X
esutjss-172	378	39	p	p	X
esutjss-172	378	40	<	<	X
esutjss-172	378	41	0.05	0.05	NUM
esutjss-172	378	42	at	at	ADP
esutjss-172	378	43	0.05	0.05	NUM
esutjss-172	378	44	significance	significance	NOUN
esutjss-172	378	45	level	level	NOUN
esutjss-172	378	46	)	)	PUNCT
esutjss-172	378	47	.	.	PUNCT
esutjss-172	379	1	it	it	PRON
esutjss-172	379	2	also	also	ADV
esutjss-172	379	3	indicates	indicate	VERB
esutjss-172	379	4	that	that	SCONJ
esutjss-172	379	5	the	the	DET
esutjss-172	379	6	relationship	relationship	NOUN
esutjss-172	379	7	between	between	ADP
esutjss-172	379	8	the	the	DET
esutjss-172	379	9	role	role	NOUN
esutjss-172	379	10	of	of	ADP
esutjss-172	379	11	accountants	accountant	NOUN
esutjss-172	379	12	and	and	CCONJ
esutjss-172	379	13	fighting	fight	VERB
esutjss-172	379	14	corruption	corruption	NOUN
esutjss-172	379	15	in	in	ADP
esutjss-172	379	16	the	the	DET
esutjss-172	379	17	public	public	ADJ
esutjss-172	379	18	sector	sector	NOUN
esutjss-172	379	19	of	of	ADP
esutjss-172	379	20	nigeria	nigeria	PROPN
esutjss-172	379	21	is	be	AUX
esutjss-172	379	22	positive	positive	ADJ
esutjss-172	379	23	(	(	PUNCT
esutjss-172	379	24	i.e.	i.e.	X
esutjss-172	379	25	when	when	SCONJ
esutjss-172	379	26	the	the	DET
esutjss-172	379	27	role	role	NOUN
esutjss-172	379	28	of	of	ADP
esutjss-172	379	29	accountants	accountant	NOUN
esutjss-172	379	30	increases	increase	VERB
esutjss-172	379	31	or	or	CCONJ
esutjss-172	379	32	is	be	AUX
esutjss-172	379	33	improved	improve	VERB
esutjss-172	379	34	upon	upon	SCONJ
esutjss-172	379	35	,	,	PUNCT
esutjss-172	379	36	the	the	DET
esutjss-172	379	37	fight	fight	NOUN
esutjss-172	379	38	against	against	ADP
esutjss-172	379	39	corruption	corruption	NOUN
esutjss-172	379	40	also	also	ADV
esutjss-172	379	41	increases	increase	VERB
esutjss-172	379	42	or	or	CCONJ
esutjss-172	379	43	improves	improve	VERB
esutjss-172	379	44	)	)	PUNCT
esutjss-172	379	45	.	.	PUNCT
esutjss-172	380	1	in	in	ADP
esutjss-172	380	2	conclusion	conclusion	NOUN
esutjss-172	380	3	,	,	PUNCT
esutjss-172	380	4	the	the	DET
esutjss-172	380	5	result	result	NOUN
esutjss-172	380	6	of	of	ADP
esutjss-172	380	7	the	the	DET
esutjss-172	380	8	analysis	analysis	NOUN
esutjss-172	380	9	indicates	indicate	VERB
esutjss-172	380	10	that	that	SCONJ
esutjss-172	380	11	the	the	DET
esutjss-172	380	12	strength	strength	NOUN
esutjss-172	380	13	or	or	CCONJ
esutjss-172	380	14	magnitude	magnitude	NOUN
esutjss-172	380	15	of	of	ADP
esutjss-172	380	16	the	the	DET
esutjss-172	380	17	relationship	relationship	NOUN
esutjss-172	380	18	between	between	ADP
esutjss-172	380	19	the	the	DET
esutjss-172	380	20	role	role	NOUN
esutjss-172	380	21	of	of	ADP
esutjss-172	380	22	accountants	accountant	NOUN
esutjss-172	380	23	and	and	CCONJ
esutjss-172	380	24	fighting	fight	VERB
esutjss-172	380	25	corruption	corruption	NOUN
esutjss-172	380	26	in	in	ADP
esutjss-172	380	27	the	the	DET
esutjss-172	380	28	public	public	ADJ
esutjss-172	380	29	sector	sector	NOUN
esutjss-172	380	30	is	be	AUX
esutjss-172	380	31	very	very	ADV
esutjss-172	380	32	strong	strong	ADJ
esutjss-172	380	33	(	(	PUNCT
esutjss-172	380	34	r	r	NOUN
esutjss-172	380	35	=	=	PUNCT
esutjss-172	380	36	.94.3	.94.3	NUM
esutjss-172	380	37	)	)	PUNCT
esutjss-172	380	38	.	.	PUNCT
esutjss-172	381	1	the	the	DET
esutjss-172	381	2	result	result	NOUN
esutjss-172	381	3	implies	imply	VERB
esutjss-172	381	4	that	that	SCONJ
esutjss-172	381	5	accountants	accountant	NOUN
esutjss-172	381	6	reduce	reduce	VERB
esutjss-172	381	7	corruption	corruption	NOUN
esutjss-172	381	8	in	in	ADP
esutjss-172	381	9	the	the	DET
esutjss-172	381	10	public	public	ADJ
esutjss-172	381	11	sector	sector	NOUN
esutjss-172	381	12	by	by	ADP
esutjss-172	381	13	94.3	94.3	NUM
esutjss-172	381	14	percent	percent	NOUN
esutjss-172	381	15	.	.	PUNCT
esutjss-172	382	1	decision	decision	NOUN
esutjss-172	382	2	rule	rule	NOUN
esutjss-172	382	3	:	:	PUNCT
esutjss-172	382	4	if	if	SCONJ
esutjss-172	382	5	the	the	DET
esutjss-172	382	6	p	p	NOUN
esutjss-172	382	7	-	-	PUNCT
esutjss-172	382	8	value	value	NOUN
esutjss-172	382	9	is	be	AUX
esutjss-172	382	10	less	less	ADJ
esutjss-172	382	11	than	than	ADP
esutjss-172	382	12	0.05	0.05	NUM
esutjss-172	382	13	,	,	PUNCT
esutjss-172	382	14	reject	reject	VERB
esutjss-172	382	15	the	the	DET
esutjss-172	382	16	null	null	ADJ
esutjss-172	382	17	hypothesis	hypothesis	NOUN
esutjss-172	382	18	and	and	CCONJ
esutjss-172	382	19	accept	accept	VERB
esutjss-172	382	20	the	the	DET
esutjss-172	382	21	alternate	alternate	ADJ
esutjss-172	382	22	hypothesis	hypothesis	NOUN
esutjss-172	382	23	.	.	PUNCT
esutjss-172	383	1	decision	decision	NOUN
esutjss-172	383	2	:	:	PUNCT
esutjss-172	383	3	the	the	DET
esutjss-172	383	4	result	result	NOUN
esutjss-172	383	5	of	of	ADP
esutjss-172	383	6	the	the	DET
esutjss-172	383	7	pearson	pearson	PROPN
esutjss-172	383	8	product	product	NOUN
esutjss-172	383	9	moment	moment	NOUN
esutjss-172	383	10	correlation	correlation	NOUN
esutjss-172	383	11	suggests	suggest	VERB
esutjss-172	383	12	that	that	SCONJ
esutjss-172	383	13	accountants	accountant	NOUN
esutjss-172	383	14	helped	help	VERB
esutjss-172	383	15	in	in	ADP
esutjss-172	383	16	fighting	fight	VERB
esutjss-172	383	17	corruption	corruption	NOUN
esutjss-172	383	18	in	in	ADP
esutjss-172	383	19	the	the	DET
esutjss-172	383	20	public	public	ADJ
esutjss-172	383	21	sector	sector	NOUN
esutjss-172	383	22	of	of	ADP
esutjss-172	383	23	nigeria	nigeria	PROPN
esutjss-172	383	24	(	(	PUNCT
esutjss-172	383	25	r	r	NOUN
esutjss-172	383	26	=	=	PUNCT
esutjss-172	383	27	.94.3	.94.3	X
esutjss-172	383	28	,	,	PUNCT
esutjss-172	383	29	alphasignificance	alphasignificance	NOUN
esutjss-172	383	30	is	be	AUX
esutjss-172	383	31	.05	.05	NUM
esutjss-172	383	32	at	at	ADP
esutjss-172	383	33	p	p	X
esutjss-172	383	34	<	<	X
esutjss-172	383	35	0.05	0.05	NUM
esutjss-172	383	36	)	)	PUNCT
esutjss-172	383	37	.	.	PUNCT
esutjss-172	384	1	therefore	therefore	ADV
esutjss-172	384	2	,	,	PUNCT
esutjss-172	384	3	we	we	PRON
esutjss-172	384	4	reject	reject	VERB
esutjss-172	384	5	the	the	DET
esutjss-172	384	6	null	null	ADJ
esutjss-172	384	7	hypothesis	hypothesis	NOUN
esutjss-172	384	8	and	and	CCONJ
esutjss-172	384	9	accept	accept	VERB
esutjss-172	384	10	the	the	DET
esutjss-172	384	11	alternate	alternate	ADJ
esutjss-172	384	12	hypothesis	hypothesis	NOUN
esutjss-172	384	13	that	that	PRON
esutjss-172	384	14	states	state	VERB
esutjss-172	384	15	that	that	SCONJ
esutjss-172	384	16	accountants	accountant	NOUN
esutjss-172	384	17	help	help	VERB
esutjss-172	384	18	in	in	ADP
esutjss-172	384	19	fighting	fight	VERB
esutjss-172	384	20	corruption	corruption	NOUN
esutjss-172	384	21	in	in	ADP
esutjss-172	384	22	the	the	DET
esutjss-172	384	23	public	public	ADJ
esutjss-172	384	24	sector	sector	NOUN
esutjss-172	384	25	of	of	ADP
esutjss-172	384	26	nigeria	nigeria	PROPN
esutjss-172	384	27	.	.	PUNCT
esutjss-172	385	1	hypothesis	hypothesis	NOUN
esutjss-172	385	2	two	two	NUM
esutjss-172	385	3	:	:	PUNCT
esutjss-172	385	4	the	the	DET
esutjss-172	385	5	engagement	engagement	NOUN
esutjss-172	385	6	of	of	ADP
esutjss-172	385	7	more	more	ADJ
esutjss-172	385	8	professional	professional	ADJ
esutjss-172	385	9	accountants	accountant	NOUN
esutjss-172	385	10	will	will	AUX
esutjss-172	385	11	be	be	AUX
esutjss-172	385	12	helped	help	VERB
esutjss-172	385	13	in	in	ADP
esutjss-172	385	14	curtailing	curtail	VERB
esutjss-172	385	15	financial	financial	ADJ
esutjss-172	385	16	corruption	corruption	NOUN
esutjss-172	385	17	in	in	ADP
esutjss-172	385	18	the	the	DET
esutjss-172	385	19	public	public	ADJ
esutjss-172	385	20	sector	sector	NOUN
esutjss-172	385	21	of	of	ADP
esutjss-172	385	22	nigeria	nigeria	PROPN
esutjss-172	385	23	.	.	PUNCT
esutjss-172	386	1	table	table	NOUN
esutjss-172	386	2	4.7	4.7	NUM
esutjss-172	386	3	computation	computation	NOUN
esutjss-172	386	4	of	of	ADP
esutjss-172	386	5	chi	chi	NOUN
esutjss-172	386	6	-	-	PUNCT
esutjss-172	386	7	square	square	NOUN
esutjss-172	386	8	,	,	PUNCT
esutjss-172	386	9	x2	x2	PROPN
esutjss-172	386	10	respondent	respondent	VERB
esutjss-172	386	11	oi	oi	INTJ
esutjss-172	386	12	ei	ei	X
esutjss-172	386	13	(	(	PUNCT
esutjss-172	386	14	oi	oi	PROPN
esutjss-172	386	15	-	-	PUNCT
esutjss-172	386	16	ei	ei	NOUN
esutjss-172	386	17	)	)	PUNCT
esutjss-172	386	18	(	(	PUNCT
esutjss-172	386	19	oi	oi	ADJ
esutjss-172	386	20	-	-	PUNCT
esutjss-172	386	21	ei)2	ei)2	NOUN
esutjss-172	386	22	ʃ(oi	ʃ(oi	NOUN
esutjss-172	386	23	-	-	NOUN
esutjss-172	386	24	ei)2	ei)2	NOUN
esutjss-172	386	25	/	/	SYM
esutjss-172	386	26	ei	ei	NOUN
esutjss-172	386	27	strongly	strongly	ADV
esutjss-172	386	28	agree	agree	VERB
esutjss-172	386	29	77	77	NUM
esutjss-172	386	30	32.4	32.4	NUM
esutjss-172	386	31	44.6	44.6	NUM
esutjss-172	386	32	1989.16	1989.16	NUM
esutjss-172	386	33	61.3938	61.3938	NUM
esutjss-172	386	34	agree	agree	VERB
esutjss-172	386	35	53	53	NUM
esutjss-172	386	36	32.4	32.4	NUM
esutjss-172	386	37	20.6	20.6	NUM
esutjss-172	386	38	424.36	424.36	NUM
esutjss-172	386	39	13.0975	13.0975	NUM
esutjss-172	386	40	undecided	undecided	ADJ
esutjss-172	386	41	17	17	NUM
esutjss-172	386	42	32.4	32.4	NUM
esutjss-172	386	43	-15.4	-15.4	NOUN
esutjss-172	386	44	237.16	237.16	NUM
esutjss-172	386	45	7.3198	7.3198	NUM
esutjss-172	386	46	disagree	disagree	VERB
esutjss-172	386	47	10	10	NUM
esutjss-172	386	48	32.4	32.4	NUM
esutjss-172	386	49	-22.4	-22.4	NUM
esutjss-172	386	50	501.76	501.76	NUM
esutjss-172	386	51	15.4864	15.4864	NUM
esutjss-172	386	52	strongly	strongly	ADV
esutjss-172	386	53	disagree	disagree	VERB
esutjss-172	386	54	5	5	NUM
esutjss-172	386	55	32.4	32.4	NUM
esutjss-172	386	56	-27.4	-27.4	NUM
esutjss-172	386	57	750.76	750.76	NUM
esutjss-172	386	58	23.1716	23.1716	NUM
esutjss-172	386	59	x2	x2	NOUN
esutjss-172	386	60	=	=	PUNCT
esutjss-172	386	61	σ(0i	σ(0i	PROPN
esutjss-172	386	62	-	-	NOUN
esutjss-172	386	63	ei)2	ei)2	NOUN
esutjss-172	386	64	/	/	SYM
esutjss-172	386	65	ei	ei	PROPN
esutjss-172	386	66	120.4691	120.4691	NUM
esutjss-172	386	67	source	source	NOUN
esutjss-172	386	68	:	:	PUNCT
esutjss-172	386	69	fieldwork	fieldwork	NOUN
esutjss-172	386	70	x2	x2	NOUN
esutjss-172	387	1	=	=	PUNCT
esutjss-172	387	2	σ(0i	σ(0i	PROPN
esutjss-172	387	3	-	-	ADJ
esutjss-172	387	4	ei)2	ei)2	NOUN
esutjss-172	387	5	ei	ei	NOUN
esutjss-172	387	6	ei	ei	X
esutjss-172	387	7	=	=	SYM
esutjss-172	387	8	162/5	162/5	NUM
esutjss-172	387	9	=	=	SYM
esutjss-172	387	10	32.4	32.4	NUM
esutjss-172	387	11	the	the	DET
esutjss-172	387	12	cal	cal	ADJ
esutjss-172	387	13	x2	x2	NOUN
esutjss-172	388	1	=	=	SYM
esutjss-172	388	2	120.4691	120.4691	NUM
esutjss-172	388	3	x2	x2	PROPN
esutjss-172	388	4	a	a	DET
esutjss-172	388	5	k=	k=	X
esutjss-172	388	6	a=0.05	a=0.05	NOUN
esutjss-172	388	7	k=5	k=5	PROPN
esutjss-172	388	8	-	-	PROPN
esutjss-172	388	9	1=4	1=4	NUM
esutjss-172	388	10	x2	x2	NOUN
esutjss-172	388	11	0.05	0.05	NUM
esutjss-172	388	12	,	,	PUNCT
esutjss-172	388	13	4	4	NUM
esutjss-172	388	14	x2	x2	NOUN
esutjss-172	388	15	=	=	NOUN
esutjss-172	388	16	9.49	9.49	NUM
esutjss-172	388	17	at	at	ADP
esutjss-172	388	18	a	a	DET
esutjss-172	388	19	5	5	NUM
esutjss-172	388	20	%	%	NOUN
esutjss-172	388	21	level	level	NOUN
esutjss-172	388	22	of	of	ADP
esutjss-172	388	23	significance	significance	NOUN
esutjss-172	388	24	and	and	CCONJ
esutjss-172	388	25	1	1	NUM
esutjss-172	388	26	degree	degree	NOUN
esutjss-172	388	27	of	of	ADP
esutjss-172	388	28	freedom	freedom	NOUN
esutjss-172	388	29	,	,	PUNCT
esutjss-172	388	30	tab	tab	NOUN
esutjss-172	388	31	x2	x2	NOUN
esutjss-172	389	1	=	=	PUNCT
esutjss-172	389	2	9.49	9.49	NUM
esutjss-172	389	3	while	while	SCONJ
esutjss-172	389	4	cal	cal	VERB
esutjss-172	389	5	x2	x2	NOUN
esutjss-172	390	1	=	=	SYM
esutjss-172	390	2	120.4691	120.4691	NUM
esutjss-172	390	3	decision	decision	NOUN
esutjss-172	390	4	rule	rule	NOUN
esutjss-172	390	5	:	:	PUNCT
esutjss-172	390	6	from	from	ADP
esutjss-172	390	7	the	the	DET
esutjss-172	390	8	above	above	NOUN
esutjss-172	390	9	,	,	PUNCT
esutjss-172	390	10	cal	cal	PROPN
esutjss-172	390	11	x2	x2	PROPN
esutjss-172	390	12	exceeds	exceed	VERB
esutjss-172	390	13	tab	tab	NOUN
esutjss-172	391	1	x2	x2	PROPN
esutjss-172	392	1	and	and	CCONJ
esutjss-172	392	2	since	since	SCONJ
esutjss-172	392	3	cal	cal	PROPN
esutjss-172	392	4	x2	x2	PROPN
esutjss-172	392	5	>	>	X
esutjss-172	392	6	tab	tab	PROPN
esutjss-172	392	7	x2	x2	PROPN
esutjss-172	392	8	,	,	PUNCT
esutjss-172	392	9	we	we	PRON
esutjss-172	392	10	will	will	AUX
esutjss-172	392	11	therefore	therefore	ADV
esutjss-172	392	12	reject	reject	VERB
esutjss-172	392	13	the	the	DET
esutjss-172	392	14	null	null	ADJ
esutjss-172	392	15	hypothesis	hypothesis	NOUN
esutjss-172	392	16	and	and	CCONJ
esutjss-172	392	17	accept	accept	VERB
esutjss-172	392	18	the	the	DET
esutjss-172	392	19	alternative	alternative	ADJ
esutjss-172	392	20	hypothesis	hypothesis	NOUN
esutjss-172	392	21	.	.	PUNCT
esutjss-172	393	1	decision	decision	NOUN
esutjss-172	393	2	:	:	PUNCT
esutjss-172	393	3	this	this	PRON
esutjss-172	393	4	means	mean	VERB
esutjss-172	393	5	that	that	SCONJ
esutjss-172	393	6	the	the	DET
esutjss-172	393	7	engagement	engagement	NOUN
esutjss-172	393	8	of	of	ADP
esutjss-172	393	9	more	more	ADJ
esutjss-172	393	10	professional	professional	ADJ
esutjss-172	393	11	accountants	accountant	NOUN
esutjss-172	393	12	will	will	AUX
esutjss-172	393	13	help	help	VERB
esutjss-172	393	14	in	in	ADP
esutjss-172	393	15	curtailing	curtail	VERB
esutjss-172	393	16	financial	financial	ADJ
esutjss-172	393	17	corruption	corruption	NOUN
esutjss-172	393	18	in	in	ADP
esutjss-172	393	19	the	the	DET
esutjss-172	393	20	public	public	ADJ
esutjss-172	393	21	sector	sector	NOUN
esutjss-172	393	22	of	of	ADP
esutjss-172	393	23	nigeria	nigeria	PROPN
esutjss-172	393	24	.	.	PUNCT
esutjss-172	394	1	197	197	NUM
esutjss-172	395	1	the	the	DET
esutjss-172	395	2	result	result	NOUN
esutjss-172	395	3	of	of	ADP
esutjss-172	395	4	the	the	DET
esutjss-172	395	5	pearson	pearson	PROPN
esutjss-172	395	6	product	product	NOUN
esutjss-172	395	7	moment	moment	NOUN
esutjss-172	395	8	correlation	correlation	NOUN
esutjss-172	395	9	revealed	reveal	VERB
esutjss-172	395	10	that	that	SCONJ
esutjss-172	395	11	accountants	accountant	NOUN
esutjss-172	395	12	helped	help	VERB
esutjss-172	395	13	in	in	ADP
esutjss-172	395	14	fighting	fight	VERB
esutjss-172	395	15	financial	financial	ADJ
esutjss-172	395	16	-	-	PUNCT
esutjss-172	395	17	related	relate	VERB
esutjss-172	395	18	crime	crime	NOUN
esutjss-172	395	19	in	in	ADP
esutjss-172	395	20	the	the	DET
esutjss-172	395	21	public	public	ADJ
esutjss-172	395	22	sector	sector	NOUN
esutjss-172	395	23	of	of	ADP
esutjss-172	395	24	nigeria	nigeria	PROPN
esutjss-172	395	25	(	(	PUNCT
esutjss-172	395	26	r	r	NOUN
esutjss-172	395	27	=	=	PUNCT
esutjss-172	395	28	.94.3	.94.3	PROPN
esutjss-172	395	29	,	,	PUNCT
esutjss-172	395	30	alpha	alpha	NOUN
esutjss-172	395	31	-	-	PUNCT
esutjss-172	395	32	significance	significance	NOUN
esutjss-172	395	33	is	be	AUX
esutjss-172	395	34	.05	.05	NUM
esutjss-172	395	35	at	at	ADP
esutjss-172	395	36	p	p	X
esutjss-172	395	37	<	<	X
esutjss-172	395	38	0.05	0.05	NUM
esutjss-172	395	39	)	)	PUNCT
esutjss-172	395	40	.	.	PUNCT
esutjss-172	396	1	the	the	DET
esutjss-172	396	2	result	result	NOUN
esutjss-172	396	3	of	of	ADP
esutjss-172	396	4	hypothesis	hypothesis	NOUN
esutjss-172	396	5	one	one	NOUN
esutjss-172	396	6	is	be	AUX
esutjss-172	396	7	partly	partly	ADV
esutjss-172	396	8	in	in	ADP
esutjss-172	396	9	agreement	agreement	NOUN
esutjss-172	396	10	with	with	ADP
esutjss-172	396	11	the	the	DET
esutjss-172	396	12	study	study	NOUN
esutjss-172	396	13	of	of	ADP
esutjss-172	396	14	adedeji	adedeji	NOUN
esutjss-172	396	15	,	,	PUNCT
esutjss-172	396	16	soyinka	soyinka	NOUN
esutjss-172	396	17	,	,	PUNCT
esutjss-172	396	18	and	and	CCONJ
esutjss-172	396	19	sunday	sunday	PROPN
esutjss-172	396	20	(	(	PUNCT
esutjss-172	396	21	2018	2018	NUM
esutjss-172	396	22	)	)	PUNCT
esutjss-172	396	23	.	.	PUNCT
esutjss-172	397	1	they	they	PRON
esutjss-172	397	2	found	find	VERB
esutjss-172	397	3	out	out	ADP
esutjss-172	397	4	that	that	DET
esutjss-172	397	5	accounting	accounting	NOUN
esutjss-172	397	6	control	control	NOUN
esutjss-172	397	7	measures	measure	NOUN
esutjss-172	397	8	established	establish	VERB
esutjss-172	397	9	by	by	ADP
esutjss-172	397	10	the	the	DET
esutjss-172	397	11	accountant	accountant	NOUN
esutjss-172	397	12	in	in	ADP
esutjss-172	397	13	the	the	DET
esutjss-172	397	14	nigerian	nigerian	ADJ
esutjss-172	397	15	public	public	ADJ
esutjss-172	397	16	sector	sector	NOUN
esutjss-172	397	17	are	be	AUX
esutjss-172	397	18	adequate	adequate	ADJ
esutjss-172	397	19	in	in	ADP
esutjss-172	397	20	content	content	NOUN
esutjss-172	397	21	and	and	CCONJ
esutjss-172	397	22	scope	scope	NOUN
esutjss-172	397	23	to	to	PART
esutjss-172	397	24	combat	combat	NOUN
esutjss-172	397	25	corruption	corruption	NOUN
esutjss-172	397	26	in	in	ADP
esutjss-172	397	27	the	the	DET
esutjss-172	397	28	public	public	ADJ
esutjss-172	397	29	sector	sector	NOUN
esutjss-172	397	30	of	of	ADP
esutjss-172	397	31	nigeria	nigeria	PROPN
esutjss-172	397	32	.	.	PUNCT
esutjss-172	398	1	furthermore	furthermore	ADV
esutjss-172	398	2	,	,	PUNCT
esutjss-172	398	3	the	the	DET
esutjss-172	398	4	achievement	achievement	NOUN
esutjss-172	398	5	of	of	ADP
esutjss-172	398	6	these	these	DET
esutjss-172	398	7	effective	effective	ADJ
esutjss-172	398	8	controls	control	NOUN
esutjss-172	398	9	is	be	AUX
esutjss-172	398	10	a	a	DET
esutjss-172	398	11	function	function	NOUN
esutjss-172	398	12	of	of	ADP
esutjss-172	398	13	accountant	accountant	NOUN
esutjss-172	398	14	honesty	honesty	NOUN
esutjss-172	398	15	and	and	CCONJ
esutjss-172	398	16	agreement	agreement	NOUN
esutjss-172	398	17	with	with	ADP
esutjss-172	398	18	the	the	DET
esutjss-172	398	19	integrity	integrity	NOUN
esutjss-172	398	20	of	of	ADP
esutjss-172	398	21	senior	senior	ADJ
esutjss-172	398	22	managers	manager	NOUN
esutjss-172	398	23	.	.	PUNCT
esutjss-172	399	1	in	in	ADP
esutjss-172	399	2	agreement	agreement	NOUN
esutjss-172	399	3	also	also	ADV
esutjss-172	399	4	is	be	AUX
esutjss-172	399	5	the	the	DET
esutjss-172	399	6	finding	finding	NOUN
esutjss-172	399	7	of	of	ADP
esutjss-172	399	8	ejededawe	ejededawe	PROPN
esutjss-172	399	9	(	(	PUNCT
esutjss-172	399	10	2014	2014	NUM
esutjss-172	399	11	)	)	PUNCT
esutjss-172	399	12	.	.	PUNCT
esutjss-172	400	1	ejededawe	ejededawe	PROPN
esutjss-172	400	2	(	(	PUNCT
esutjss-172	400	3	2014	2014	NUM
esutjss-172	400	4	)	)	PUNCT
esutjss-172	400	5	discovered	discover	VERB
esutjss-172	400	6	that	that	SCONJ
esutjss-172	400	7	a	a	DET
esutjss-172	400	8	significant	significant	ADJ
esutjss-172	400	9	relationship	relationship	NOUN
esutjss-172	400	10	exists	exist	VERB
esutjss-172	400	11	between	between	ADP
esutjss-172	400	12	the	the	DET
esutjss-172	400	13	effectiveness	effectiveness	NOUN
esutjss-172	400	14	of	of	ADP
esutjss-172	400	15	accounting	accounting	NOUN
esutjss-172	400	16	procedures	procedure	NOUN
esutjss-172	400	17	in	in	ADP
esutjss-172	400	18	enhancing	enhance	VERB
esutjss-172	400	19	performance	performance	NOUN
esutjss-172	400	20	,	,	PUNCT
esutjss-172	400	21	accuracy	accuracy	NOUN
esutjss-172	400	22	,	,	PUNCT
esutjss-172	400	23	and	and	CCONJ
esutjss-172	400	24	reliability	reliability	NOUN
esutjss-172	400	25	of	of	ADP
esutjss-172	400	26	accounting	accounting	NOUN
esutjss-172	400	27	records	record	NOUN
esutjss-172	400	28	in	in	ADP
esutjss-172	400	29	the	the	DET
esutjss-172	400	30	oil	oil	NOUN
esutjss-172	400	31	industry	industry	NOUN
esutjss-172	400	32	.	.	PUNCT
esutjss-172	401	1	a	a	DET
esutjss-172	401	2	related	relate	VERB
esutjss-172	401	3	study	study	NOUN
esutjss-172	401	4	by	by	ADP
esutjss-172	401	5	popoola	popoola	PROPN
esutjss-172	401	6	,	,	PUNCT
esutjss-172	401	7	che	che	NOUN
esutjss-172	401	8	-	-	NOUN
esutjss-172	401	9	ahmad	ahmad	ADJ
esutjss-172	401	10	,	,	PUNCT
esutjss-172	401	11	samsudin	samsudin	NOUN
esutjss-172	401	12	,	,	PUNCT
esutjss-172	401	13	salleh	salleh	NOUN
esutjss-172	401	14	,	,	PUNCT
esutjss-172	401	15	and	and	CCONJ
esutjss-172	401	16	babatunde	babatunde	PROPN
esutjss-172	401	17	(	(	PUNCT
esutjss-172	401	18	2016	2016	NUM
esutjss-172	401	19	)	)	PUNCT
esutjss-172	401	20	discovered	discover	VERB
esutjss-172	401	21	that	that	SCONJ
esutjss-172	401	22	a	a	DET
esutjss-172	401	23	significant	significant	ADJ
esutjss-172	401	24	positive	positive	ADJ
esutjss-172	401	25	relationship	relationship	NOUN
esutjss-172	401	26	exists	exist	VERB
esutjss-172	401	27	between	between	ADP
esutjss-172	401	28	skill	skill	NOUN
esutjss-172	401	29	and	and	CCONJ
esutjss-172	401	30	knowledge	knowledge	NOUN
esutjss-172	401	31	of	of	ADP
esutjss-172	401	32	fraud	fraud	NOUN
esutjss-172	401	33	risk	risk	NOUN
esutjss-172	401	34	assessment	assessment	NOUN
esutjss-172	401	35	.	.	PUNCT
esutjss-172	402	1	notwithstanding	notwithstanding	ADP
esutjss-172	402	2	,	,	PUNCT
esutjss-172	402	3	the	the	DET
esutjss-172	402	4	work	work	NOUN
esutjss-172	402	5	of	of	ADP
esutjss-172	402	6	olukowade	olukowade	NOUN
esutjss-172	402	7	and	and	CCONJ
esutjss-172	402	8	ogodor	ogodor	NOUN
esutjss-172	402	9	(	(	PUNCT
esutjss-172	402	10	2015	2015	NUM
esutjss-172	402	11	)	)	PUNCT
esutjss-172	402	12	discovered	discover	VERB
esutjss-172	402	13	a	a	DET
esutjss-172	402	14	contrary	contrary	ADJ
esutjss-172	402	15	result	result	NOUN
esutjss-172	402	16	.	.	PUNCT
esutjss-172	403	1	olukowade	olukowade	VERB
esutjss-172	403	2	and	and	CCONJ
esutjss-172	403	3	ogodor	ogodor	NOUN
esutjss-172	403	4	(	(	PUNCT
esutjss-172	403	5	2015	2015	NUM
esutjss-172	403	6	)	)	PUNCT
esutjss-172	403	7	discovered	discover	VERB
esutjss-172	403	8	from	from	ADP
esutjss-172	403	9	their	their	PRON
esutjss-172	403	10	study	study	NOUN
esutjss-172	403	11	that	that	SCONJ
esutjss-172	403	12	internal	internal	ADJ
esutjss-172	403	13	control	control	NOUN
esutjss-172	403	14	and	and	CCONJ
esutjss-172	403	15	accounting	accounting	NOUN
esutjss-172	403	16	standards	standard	NOUN
esutjss-172	403	17	have	have	AUX
esutjss-172	403	18	a	a	DET
esutjss-172	403	19	considerable	considerable	ADJ
esutjss-172	403	20	negative	negative	ADJ
esutjss-172	403	21	relationship	relationship	NOUN
esutjss-172	403	22	and	and	CCONJ
esutjss-172	403	23	effect	effect	NOUN
esutjss-172	403	24	on	on	ADP
esutjss-172	403	25	corruption	corruption	NOUN
esutjss-172	403	26	control	control	NOUN
esutjss-172	403	27	in	in	ADP
esutjss-172	403	28	the	the	DET
esutjss-172	403	29	public	public	ADJ
esutjss-172	403	30	sector	sector	NOUN
esutjss-172	403	31	.	.	PUNCT
esutjss-172	404	1	while	while	SCONJ
esutjss-172	404	2	omodero	omodero	NOUN
esutjss-172	404	3	and	and	CCONJ
esutjss-172	404	4	okafor	okafor	PROPN
esutjss-172	404	5	(	(	PUNCT
esutjss-172	404	6	2016	2016	NUM
esutjss-172	404	7	)	)	PUNCT
esutjss-172	404	8	discovered	discover	VERB
esutjss-172	404	9	that	that	SCONJ
esutjss-172	404	10	the	the	DET
esutjss-172	404	11	extent	extent	NOUN
esutjss-172	404	12	of	of	ADP
esutjss-172	404	13	accountability	accountability	NOUN
esutjss-172	404	14	is	be	AUX
esutjss-172	404	15	very	very	ADV
esutjss-172	404	16	pitiable	pitiable	ADJ
esutjss-172	404	17	in	in	ADP
esutjss-172	404	18	the	the	DET
esutjss-172	404	19	nigerian	nigerian	ADJ
esutjss-172	404	20	public	public	ADJ
esutjss-172	404	21	sector	sector	NOUN
esutjss-172	404	22	because	because	SCONJ
esutjss-172	404	23	the	the	DET
esutjss-172	404	24	qualities	quality	NOUN
esutjss-172	404	25	of	of	ADP
esutjss-172	404	26	accessibility	accessibility	NOUN
esutjss-172	404	27	,	,	PUNCT
esutjss-172	404	28	comprehensiveness	comprehensiveness	NOUN
esutjss-172	404	29	,	,	PUNCT
esutjss-172	404	30	reliability	reliability	NOUN
esutjss-172	404	31	,	,	PUNCT
esutjss-172	404	32	relevance	relevance	NOUN
esutjss-172	404	33	,	,	PUNCT
esutjss-172	404	34	and	and	CCONJ
esutjss-172	404	35	timely	timely	ADJ
esutjss-172	404	36	disclosure	disclosure	NOUN
esutjss-172	404	37	of	of	ADP
esutjss-172	404	38	financial	financial	ADJ
esutjss-172	404	39	information	information	NOUN
esutjss-172	404	40	about	about	ADP
esutjss-172	404	41	government	government	NOUN
esutjss-172	404	42	operations	operation	NOUN
esutjss-172	404	43	are	be	AUX
esutjss-172	404	44	totally	totally	ADV
esutjss-172	404	45	unavailable	unavailable	ADJ
esutjss-172	404	46	or	or	CCONJ
esutjss-172	404	47	partly	partly	ADV
esutjss-172	404	48	available	available	ADJ
esutjss-172	404	49	for	for	SCONJ
esutjss-172	404	50	nigerians	nigerians	PROPN
esutjss-172	404	51	to	to	PART
esutjss-172	404	52	evaluate	evaluate	VERB
esutjss-172	404	53	the	the	DET
esutjss-172	404	54	effectiveness	effectiveness	NOUN
esutjss-172	404	55	of	of	ADP
esutjss-172	404	56	government	government	NOUN
esutjss-172	404	57	officers	officer	NOUN
esutjss-172	404	58	typically	typically	ADV
esutjss-172	404	59	the	the	DET
esutjss-172	404	60	political	political	ADJ
esutjss-172	404	61	class	class	NOUN
esutjss-172	404	62	.	.	PUNCT
esutjss-172	405	1	in	in	ADP
esutjss-172	405	2	the	the	DET
esutjss-172	405	3	same	same	ADJ
esutjss-172	405	4	vein	vein	NOUN
esutjss-172	405	5	,	,	PUNCT
esutjss-172	405	6	okpala	okpala	PROPN
esutjss-172	405	7	(	(	PUNCT
esutjss-172	405	8	2012	2012	NUM
esutjss-172	405	9	)	)	PUNCT
esutjss-172	405	10	study	study	NOUN
esutjss-172	405	11	revealed	reveal	VERB
esutjss-172	405	12	that	that	SCONJ
esutjss-172	405	13	there	there	PRON
esutjss-172	405	14	is	be	VERB
esutjss-172	405	15	a	a	DET
esutjss-172	405	16	poor	poor	ADJ
esutjss-172	405	17	level	level	NOUN
esutjss-172	405	18	of	of	ADP
esutjss-172	405	19	accountability	accountability	NOUN
esutjss-172	405	20	in	in	ADP
esutjss-172	405	21	nigeria	nigeria	PROPN
esutjss-172	405	22	owing	owe	VERB
esutjss-172	405	23	to	to	ADP
esutjss-172	405	24	very	very	ADV
esutjss-172	405	25	poor	poor	ADJ
esutjss-172	405	26	accounting	accounting	NOUN
esutjss-172	405	27	infrastructure	infrastructure	NOUN
esutjss-172	405	28	,	,	PUNCT
esutjss-172	405	29	weak	weak	ADJ
esutjss-172	405	30	regulatory	regulatory	ADJ
esutjss-172	405	31	structure	structure	NOUN
esutjss-172	405	32	,	,	PUNCT
esutjss-172	405	33	and	and	CCONJ
esutjss-172	405	34	the	the	DET
esutjss-172	405	35	attitude	attitude	NOUN
esutjss-172	405	36	of	of	ADP
esutjss-172	405	37	public	public	ADJ
esutjss-172	405	38	servants	servant	NOUN
esutjss-172	405	39	.	.	PUNCT
esutjss-172	406	1	furthermore	furthermore	ADV
esutjss-172	406	2	,	,	PUNCT
esutjss-172	406	3	uchehara	uchehara	NOUN
esutjss-172	406	4	and	and	CCONJ
esutjss-172	406	5	ogbonna	ogbonna	NOUN
esutjss-172	406	6	(	(	PUNCT
esutjss-172	406	7	2015	2015	NUM
esutjss-172	406	8	)	)	PUNCT
esutjss-172	406	9	found	find	VERB
esutjss-172	406	10	out	out	ADP
esutjss-172	406	11	from	from	ADP
esutjss-172	406	12	their	their	PRON
esutjss-172	406	13	study	study	NOUN
esutjss-172	406	14	that	that	SCONJ
esutjss-172	406	15	there	there	PRON
esutjss-172	406	16	is	be	VERB
esutjss-172	406	17	yet	yet	ADV
esutjss-172	406	18	an	an	DET
esutjss-172	406	19	extent	extent	NOUN
esutjss-172	406	20	of	of	ADP
esutjss-172	406	21	quality	quality	NOUN
esutjss-172	406	22	in	in	ADP
esutjss-172	406	23	the	the	DET
esutjss-172	406	24	financial	financial	ADJ
esutjss-172	406	25	reports	report	NOUN
esutjss-172	406	26	of	of	ADP
esutjss-172	406	27	the	the	DET
esutjss-172	406	28	nigeria	nigeria	PROPN
esutjss-172	406	29	private	private	ADJ
esutjss-172	406	30	sector	sector	NOUN
esutjss-172	406	31	and	and	CCONJ
esutjss-172	406	32	accountants	accountant	NOUN
esutjss-172	406	33	are	be	AUX
esutjss-172	406	34	party	party	NOUN
esutjss-172	406	35	to	to	ADP
esutjss-172	406	36	fraudulent	fraudulent	ADJ
esutjss-172	406	37	disclosures	disclosure	NOUN
esutjss-172	406	38	in	in	ADP
esutjss-172	406	39	the	the	DET
esutjss-172	406	40	financial	financial	ADJ
esutjss-172	406	41	statements	statement	NOUN
esutjss-172	406	42	of	of	ADP
esutjss-172	406	43	private	private	ADJ
esutjss-172	406	44	companies	company	NOUN
esutjss-172	406	45	.	.	PUNCT
esutjss-172	407	1	moreover	moreover	ADV
esutjss-172	407	2	,	,	PUNCT
esutjss-172	407	3	the	the	DET
esutjss-172	407	4	participation	participation	NOUN
esutjss-172	407	5	and	and	CCONJ
esutjss-172	407	6	involvement	involvement	NOUN
esutjss-172	407	7	of	of	ADP
esutjss-172	407	8	accountants	accountant	NOUN
esutjss-172	407	9	in	in	ADP
esutjss-172	407	10	financial	financial	ADJ
esutjss-172	407	11	-	-	PUNCT
esutjss-172	407	12	related	relate	VERB
esutjss-172	407	13	crimes	crime	NOUN
esutjss-172	407	14	and	and	CCONJ
esutjss-172	407	15	conflicts	conflict	NOUN
esutjss-172	407	16	of	of	ADP
esutjss-172	407	17	interest	interest	NOUN
esutjss-172	407	18	have	have	AUX
esutjss-172	407	19	long	long	ADV
esutjss-172	407	20	been	be	AUX
esutjss-172	407	21	acknowledged	acknowledge	VERB
esutjss-172	407	22	(	(	PUNCT
esutjss-172	407	23	sikka	sikka	NOUN
esutjss-172	407	24	&	&	CCONJ
esutjss-172	407	25	willmott	willmott	PROPN
esutjss-172	407	26	,	,	PUNCT
esutjss-172	407	27	1995	1995	NUM
esutjss-172	407	28	;	;	PUNCT
esutjss-172	407	29	mitchell	mitchell	PROPN
esutjss-172	407	30	et	et	PROPN
esutjss-172	407	31	al	al	PROPN
esutjss-172	407	32	,	,	PUNCT
esutjss-172	407	33	2001	2001	NUM
esutjss-172	407	34	;	;	PUNCT
esutjss-172	407	35	bakre	bakre	NOUN
esutjss-172	407	36	,	,	PUNCT
esutjss-172	407	37	2007	2007	NUM
esutjss-172	407	38	;	;	PUNCT
esutjss-172	407	39	sikka	sikka	NOUN
esutjss-172	407	40	,	,	PUNCT
esutjss-172	407	41	2009	2009	NUM
esutjss-172	407	42	;	;	PUNCT
esutjss-172	407	43	sikka	sikka	NOUN
esutjss-172	407	44	et	et	PROPN
esutjss-172	407	45	al	al	PROPN
esutjss-172	407	46	,	,	PUNCT
esutjss-172	407	47	2009	2009	NUM
esutjss-172	407	48	)	)	PUNCT
esutjss-172	407	49	.	.	PUNCT
esutjss-172	408	1	chart	chart	NOUN
esutjss-172	408	2	4.1	4.1	NUM
esutjss-172	408	3	above	above	ADV
esutjss-172	408	4	shows	show	VERB
esutjss-172	408	5	the	the	DET
esutjss-172	408	6	professional	professional	ADJ
esutjss-172	408	7	qualifications	qualification	NOUN
esutjss-172	408	8	of	of	ADP
esutjss-172	408	9	accountants	accountant	NOUN
esutjss-172	408	10	expressed	express	VERB
esutjss-172	408	11	in	in	ADP
esutjss-172	408	12	percentage	percentage	NOUN
esutjss-172	408	13	of	of	ADP
esutjss-172	408	14	the	the	DET
esutjss-172	408	15	total	total	ADJ
esutjss-172	408	16	population	population	NOUN
esutjss-172	408	17	of	of	ADP
esutjss-172	408	18	each	each	DET
esutjss-172	408	19	state	state	NOUN
esutjss-172	408	20	,	,	PUNCT
esutjss-172	408	21	zones	zone	NOUN
esutjss-172	408	22	,	,	PUNCT
esutjss-172	408	23	and	and	CCONJ
esutjss-172	408	24	total	total	ADJ
esutjss-172	408	25	respondents	respondent	NOUN
esutjss-172	408	26	respectively	respectively	ADV
esutjss-172	408	27	.	.	PUNCT
esutjss-172	409	1	10	10	NUM
esutjss-172	409	2	%	%	NOUN
esutjss-172	409	3	of	of	ADP
esutjss-172	409	4	accountants	accountant	NOUN
esutjss-172	409	5	in	in	ADP
esutjss-172	409	6	edo	edo	PROPN
esutjss-172	409	7	state	state	NOUN
esutjss-172	409	8	are	be	AUX
esutjss-172	409	9	anan	anan	PROPN
esutjss-172	409	10	members	member	NOUN
esutjss-172	409	11	.	.	PUNCT
esutjss-172	410	1	while	while	SCONJ
esutjss-172	410	2	37	37	NUM
esutjss-172	410	3	%	%	NOUN
esutjss-172	410	4	of	of	ADP
esutjss-172	410	5	accountants	accountant	NOUN
esutjss-172	410	6	in	in	ADP
esutjss-172	410	7	delta	delta	PROPN
esutjss-172	410	8	state	state	NOUN
esutjss-172	410	9	are	be	AUX
esutjss-172	410	10	anan	anan	PROPN
esutjss-172	410	11	members	member	NOUN
esutjss-172	410	12	followed	follow	VERB
esutjss-172	410	13	by	by	ADP
esutjss-172	410	14	anambra	anambra	PROPN
esutjss-172	410	15	state	state	NOUN
esutjss-172	410	16	with	with	ADP
esutjss-172	410	17	36	36	NUM
esutjss-172	410	18	%	%	NOUN
esutjss-172	410	19	and	and	CCONJ
esutjss-172	410	20	enugu	enugu	PROPN
esutjss-172	410	21	state	state	NOUN
esutjss-172	410	22	with	with	ADP
esutjss-172	410	23	30	30	NUM
esutjss-172	410	24	%	%	NOUN
esutjss-172	410	25	anan	anan	PROPN
esutjss-172	410	26	members	member	NOUN
esutjss-172	410	27	.	.	PUNCT
esutjss-172	411	1	meanwhile	meanwhile	ADV
esutjss-172	411	2	,	,	PUNCT
esutjss-172	411	3	in	in	ADP
esutjss-172	411	4	enugu	enugu	PROPN
esutjss-172	411	5	state	state	NOUN
esutjss-172	411	6	,	,	PUNCT
esutjss-172	411	7	4	4	NUM
esutjss-172	411	8	%	%	NOUN
esutjss-172	411	9	of	of	ADP
esutjss-172	411	10	the	the	DET
esutjss-172	411	11	accountants	accountant	NOUN
esutjss-172	411	12	are	be	AUX
esutjss-172	411	13	ican	ican	ADJ
esutjss-172	411	14	members	member	NOUN
esutjss-172	411	15	.	.	PUNCT
esutjss-172	412	1	fourteen	fourteen	NUM
esutjss-172	412	2	percent	percent	NOUN
esutjss-172	412	3	(	(	PUNCT
esutjss-172	412	4	14	14	NUM
esutjss-172	412	5	%	%	NOUN
esutjss-172	412	6	)	)	PUNCT
esutjss-172	412	7	of	of	ADP
esutjss-172	412	8	the	the	DET
esutjss-172	412	9	accountants	accountant	NOUN
esutjss-172	412	10	in	in	ADP
esutjss-172	412	11	anambra	anambra	PROPN
esutjss-172	412	12	state	state	NOUN
esutjss-172	412	13	are	be	AUX
esutjss-172	412	14	ican	ican	ADJ
esutjss-172	412	15	members	member	NOUN
esutjss-172	412	16	.	.	PUNCT
esutjss-172	413	1	anambra	anambra	PROPN
esutjss-172	413	2	state	state	NOUN
esutjss-172	413	3	is	be	AUX
esutjss-172	413	4	followed	follow	VERB
esutjss-172	413	5	by	by	ADP
esutjss-172	413	6	delta	delta	PROPN
esutjss-172	413	7	state	state	NOUN
esutjss-172	413	8	with	with	ADP
esutjss-172	413	9	11	11	NUM
esutjss-172	413	10	%	%	NOUN
esutjss-172	413	11	and	and	CCONJ
esutjss-172	413	12	edo	edo	PROPN
esutjss-172	413	13	state	state	NOUN
esutjss-172	413	14	with	with	ADP
esutjss-172	413	15	10	10	NUM
esutjss-172	413	16	%	%	NOUN
esutjss-172	413	17	.	.	PUNCT
esutjss-172	414	1	furthermore	furthermore	ADV
esutjss-172	414	2	,	,	PUNCT
esutjss-172	414	3	18	18	NUM
esutjss-172	414	4	%	%	NOUN
esutjss-172	414	5	of	of	ADP
esutjss-172	414	6	the	the	DET
esutjss-172	414	7	respondents	respondent	NOUN
esutjss-172	414	8	from	from	ADP
esutjss-172	414	9	south	south	ADJ
esutjss-172	414	10	-	-	PUNCT
esutjss-172	414	11	east	east	NOUN
esutjss-172	414	12	nigeria	nigeria	PROPN
esutjss-172	414	13	are	be	AUX
esutjss-172	414	14	anan	anan	PROPN
esutjss-172	414	15	members	member	NOUN
esutjss-172	414	16	while	while	SCONJ
esutjss-172	414	17	12	12	NUM
esutjss-172	414	18	%	%	NOUN
esutjss-172	414	19	of	of	ADP
esutjss-172	414	20	accountants	accountant	NOUN
esutjss-172	414	21	from	from	ADP
esutjss-172	414	22	the	the	DET
esutjss-172	414	23	south	south	NOUN
esutjss-172	414	24	-	-	PUNCT
esutjss-172	414	25	south	south	NOUN
esutjss-172	414	26	are	be	AUX
esutjss-172	414	27	anan	anan	PROPN
esutjss-172	414	28	members	member	NOUN
esutjss-172	414	29	.	.	PUNCT
esutjss-172	415	1	meanwhile	meanwhile	ADV
esutjss-172	415	2	,	,	PUNCT
esutjss-172	415	3	the	the	DET
esutjss-172	415	4	story	story	NOUN
esutjss-172	415	5	is	be	AUX
esutjss-172	415	6	not	not	PART
esutjss-172	415	7	the	the	DET
esutjss-172	415	8	same	same	ADJ
esutjss-172	415	9	about	about	ADP
esutjss-172	415	10	ican	ican	ADJ
esutjss-172	415	11	membership	membership	NOUN
esutjss-172	415	12	in	in	ADP
esutjss-172	415	13	the	the	DET
esutjss-172	415	14	two	two	NUM
esutjss-172	415	15	geopolitical	geopolitical	ADJ
esutjss-172	415	16	zones	zone	NOUN
esutjss-172	415	17	.	.	PUNCT
esutjss-172	416	1	4.5	4.5	NUM
esutjss-172	416	2	%	%	NOUN
esutjss-172	416	3	of	of	ADP
esutjss-172	416	4	the	the	DET
esutjss-172	416	5	accountants	accountant	NOUN
esutjss-172	416	6	from	from	ADP
esutjss-172	416	7	south	south	PROPN
esutjss-172	416	8	-	-	PUNCT
esutjss-172	416	9	south	south	NOUN
esutjss-172	416	10	nigeria	nigeria	PROPN
esutjss-172	416	11	possessed	possess	VERB
esutjss-172	416	12	ican	ican	ADJ
esutjss-172	416	13	membership	membership	NOUN
esutjss-172	416	14	while	while	SCONJ
esutjss-172	416	15	2.8	2.8	NUM
esutjss-172	416	16	%	%	NOUN
esutjss-172	416	17	of	of	ADP
esutjss-172	416	18	the	the	DET
esutjss-172	416	19	accountants	accountant	NOUN
esutjss-172	416	20	from	from	ADP
esutjss-172	416	21	south	south	PROPN
esutjss-172	416	22	-	-	PUNCT
esutjss-172	416	23	east	east	PROPN
esutjss-172	416	24	nigeria	nigeria	PROPN
esutjss-172	416	25	possessed	possess	VERB
esutjss-172	416	26	ican	ican	ADJ
esutjss-172	416	27	membership	membership	NOUN
esutjss-172	416	28	.	.	PUNCT
esutjss-172	417	1	finally	finally	ADV
esutjss-172	417	2	,	,	PUNCT
esutjss-172	417	3	29	29	NUM
esutjss-172	417	4	%	%	NOUN
esutjss-172	417	5	of	of	ADP
esutjss-172	417	6	the	the	DET
esutjss-172	417	7	total	total	ADJ
esutjss-172	417	8	respondents	respondent	NOUN
esutjss-172	417	9	are	be	AUX
esutjss-172	417	10	anan	anan	PROPN
esutjss-172	417	11	members	member	NOUN
esutjss-172	417	12	while	while	SCONJ
esutjss-172	417	13	8	8	NUM
esutjss-172	417	14	%	%	NOUN
esutjss-172	417	15	of	of	ADP
esutjss-172	417	16	the	the	DET
esutjss-172	417	17	total	total	ADJ
esutjss-172	417	18	respondents	respondent	NOUN
esutjss-172	417	19	are	be	AUX
esutjss-172	417	20	ican	ican	ADJ
esutjss-172	417	21	members	member	NOUN
esutjss-172	417	22	.	.	PUNCT
esutjss-172	418	1	198	198	NUM
esutjss-172	418	2	conclusion	conclusion	NOUN
esutjss-172	418	3	and	and	CCONJ
esutjss-172	418	4	recommendations	recommendation	NOUN
esutjss-172	418	5	with	with	ADP
esutjss-172	418	6	the	the	DET
esutjss-172	418	7	prevailing	prevail	VERB
esutjss-172	418	8	height	height	NOUN
esutjss-172	418	9	of	of	ADP
esutjss-172	418	10	financial	financial	ADJ
esutjss-172	418	11	-	-	PUNCT
esutjss-172	418	12	related	relate	VERB
esutjss-172	418	13	crime	crime	NOUN
esutjss-172	418	14	currently	currently	ADV
esutjss-172	418	15	in	in	ADP
esutjss-172	418	16	the	the	DET
esutjss-172	418	17	public	public	ADJ
esutjss-172	418	18	sector	sector	NOUN
esutjss-172	418	19	resulting	result	VERB
esutjss-172	418	20	in	in	ADP
esutjss-172	418	21	a	a	DET
esutjss-172	418	22	level	level	NOUN
esutjss-172	418	23	of	of	ADP
esutjss-172	418	24	hardship	hardship	NOUN
esutjss-172	418	25	for	for	ADP
esutjss-172	418	26	the	the	DET
esutjss-172	418	27	public	public	NOUN
esutjss-172	418	28	,	,	PUNCT
esutjss-172	418	29	it	it	PRON
esutjss-172	418	30	is	be	AUX
esutjss-172	418	31	obvious	obvious	ADJ
esutjss-172	418	32	therefore	therefore	ADV
esutjss-172	418	33	to	to	PART
esutjss-172	418	34	realize	realize	VERB
esutjss-172	418	35	that	that	SCONJ
esutjss-172	418	36	accountants	accountant	NOUN
esutjss-172	418	37	had	have	AUX
esutjss-172	418	38	been	be	AUX
esutjss-172	418	39	playing	play	VERB
esutjss-172	418	40	a	a	DET
esutjss-172	418	41	role	role	NOUN
esutjss-172	418	42	in	in	ADP
esutjss-172	418	43	the	the	DET
esutjss-172	418	44	fight	fight	NOUN
esutjss-172	418	45	against	against	ADP
esutjss-172	418	46	financial	financial	ADJ
esutjss-172	418	47	crime	crime	NOUN
esutjss-172	418	48	in	in	ADP
esutjss-172	418	49	the	the	DET
esutjss-172	418	50	public	public	ADJ
esutjss-172	418	51	sector	sector	NOUN
esutjss-172	418	52	of	of	ADP
esutjss-172	418	53	nigeria	nigeria	PROPN
esutjss-172	418	54	.	.	PUNCT
esutjss-172	419	1	moreover	moreover	ADV
esutjss-172	419	2	,	,	PUNCT
esutjss-172	419	3	accountants	accountant	NOUN
esutjss-172	419	4	do	do	AUX
esutjss-172	419	5	help	help	VERB
esutjss-172	419	6	in	in	ADP
esutjss-172	419	7	fighting	fight	VERB
esutjss-172	419	8	financial	financial	ADJ
esutjss-172	419	9	-	-	PUNCT
esutjss-172	419	10	related	relate	VERB
esutjss-172	419	11	crime	crime	NOUN
esutjss-172	419	12	in	in	ADP
esutjss-172	419	13	the	the	DET
esutjss-172	419	14	public	public	ADJ
esutjss-172	419	15	sector	sector	NOUN
esutjss-172	419	16	of	of	ADP
esutjss-172	419	17	nigeria	nigeria	PROPN
esutjss-172	419	18	despite	despite	SCONJ
esutjss-172	419	19	the	the	DET
esutjss-172	419	20	current	current	ADJ
esutjss-172	419	21	level	level	NOUN
esutjss-172	419	22	of	of	ADP
esutjss-172	419	23	corruption	corruption	NOUN
esutjss-172	419	24	in	in	ADP
esutjss-172	419	25	the	the	DET
esutjss-172	419	26	public	public	ADJ
esutjss-172	419	27	sector	sector	NOUN
esutjss-172	419	28	despite	despite	SCONJ
esutjss-172	419	29	threats	threat	NOUN
esutjss-172	419	30	faced	face	VERB
esutjss-172	419	31	by	by	ADP
esutjss-172	419	32	management	management	NOUN
esutjss-172	419	33	.	.	PUNCT
esutjss-172	420	1	we	we	PRON
esutjss-172	420	2	there	there	ADV
esutjss-172	420	3	recommend	recommend	VERB
esutjss-172	420	4	that	that	PRON
esutjss-172	420	5	:	:	PUNCT
esutjss-172	420	6	1	1	X
esutjss-172	420	7	.	.	X
esutjss-172	420	8	remuneration	remuneration	NOUN
esutjss-172	420	9	and	and	CCONJ
esutjss-172	420	10	independence	independence	NOUN
esutjss-172	420	11	of	of	ADP
esutjss-172	420	12	the	the	DET
esutjss-172	420	13	accountants	accountant	NOUN
esutjss-172	420	14	should	should	AUX
esutjss-172	420	15	be	be	AUX
esutjss-172	420	16	increased	increase	VERB
esutjss-172	420	17	and	and	CCONJ
esutjss-172	420	18	strengthened	strengthen	VERB
esutjss-172	420	19	:	:	PUNCT
esutjss-172	420	20	accountants	accountant	NOUN
esutjss-172	420	21	’	’	PART
esutjss-172	420	22	threats	threat	NOUN
esutjss-172	420	23	and	and	CCONJ
esutjss-172	420	24	pressures	pressure	NOUN
esutjss-172	420	25	from	from	ADP
esutjss-172	420	26	management	management	NOUN
esutjss-172	420	27	will	will	AUX
esutjss-172	420	28	be	be	AUX
esutjss-172	420	29	reduced	reduce	VERB
esutjss-172	420	30	when	when	SCONJ
esutjss-172	420	31	accountants	accountant	NOUN
esutjss-172	420	32	are	be	AUX
esutjss-172	420	33	sure	sure	ADJ
esutjss-172	420	34	that	that	SCONJ
esutjss-172	420	35	their	their	PRON
esutjss-172	420	36	employment	employment	NOUN
esutjss-172	420	37	is	be	AUX
esutjss-172	420	38	fixed	fix	VERB
esutjss-172	420	39	and	and	CCONJ
esutjss-172	420	40	no	no	DET
esutjss-172	420	41	attempt	attempt	NOUN
esutjss-172	420	42	by	by	ADP
esutjss-172	420	43	management	management	NOUN
esutjss-172	420	44	can	can	AUX
esutjss-172	420	45	displace	displace	VERB
esutjss-172	420	46	them	they	PRON
esutjss-172	420	47	from	from	ADP
esutjss-172	420	48	their	their	PRON
esutjss-172	420	49	employment	employment	NOUN
esutjss-172	420	50	.	.	PUNCT
esutjss-172	421	1	it	it	PRON
esutjss-172	421	2	,	,	PUNCT
esutjss-172	421	3	therefore	therefore	ADV
esutjss-172	421	4	,	,	PUNCT
esutjss-172	421	5	is	be	AUX
esutjss-172	421	6	recommended	recommend	VERB
esutjss-172	421	7	that	that	SCONJ
esutjss-172	421	8	the	the	DET
esutjss-172	421	9	remuneration	remuneration	NOUN
esutjss-172	421	10	of	of	ADP
esutjss-172	421	11	the	the	DET
esutjss-172	421	12	accountants	accountant	NOUN
esutjss-172	421	13	at	at	ADP
esutjss-172	421	14	all	all	DET
esutjss-172	421	15	levels	level	NOUN
esutjss-172	421	16	should	should	AUX
esutjss-172	421	17	be	be	AUX
esutjss-172	421	18	increased	increase	VERB
esutjss-172	421	19	to	to	PART
esutjss-172	421	20	enable	enable	VERB
esutjss-172	421	21	the	the	DET
esutjss-172	421	22	accountants	accountant	NOUN
esutjss-172	421	23	to	to	PART
esutjss-172	421	24	overcome	overcome	VERB
esutjss-172	421	25	the	the	DET
esutjss-172	421	26	continuous	continuous	ADJ
esutjss-172	421	27	temptation	temptation	NOUN
esutjss-172	421	28	of	of	ADP
esutjss-172	421	29	involvement	involvement	NOUN
esutjss-172	421	30	in	in	ADP
esutjss-172	421	31	any	any	DET
esutjss-172	421	32	corrupt	corrupt	ADJ
esutjss-172	421	33	acts	act	NOUN
esutjss-172	421	34	.	.	PUNCT
esutjss-172	422	1	furthermore	furthermore	ADV
esutjss-172	422	2	,	,	PUNCT
esutjss-172	422	3	the	the	DET
esutjss-172	422	4	remuneration	remuneration	NOUN
esutjss-172	422	5	of	of	ADP
esutjss-172	422	6	accountants	accountant	NOUN
esutjss-172	422	7	working	work	VERB
esutjss-172	422	8	with	with	ADP
esutjss-172	422	9	enugu	enugu	PROPN
esutjss-172	422	10	state	state	NOUN
esutjss-172	422	11	civil	civil	ADJ
esutjss-172	422	12	service	service	NOUN
esutjss-172	422	13	should	should	AUX
esutjss-172	422	14	be	be	AUX
esutjss-172	422	15	increased	increase	VERB
esutjss-172	422	16	in	in	ADP
esutjss-172	422	17	relation	relation	NOUN
esutjss-172	422	18	to	to	ADP
esutjss-172	422	19	other	other	ADJ
esutjss-172	422	20	states	state	NOUN
esutjss-172	422	21	.	.	PUNCT
esutjss-172	423	1	most	most	ADJ
esutjss-172	423	2	accountants	accountant	NOUN
esutjss-172	423	3	commented	comment	VERB
esutjss-172	423	4	on	on	ADP
esutjss-172	423	5	the	the	DET
esutjss-172	423	6	questionnaire	questionnaire	NOUN
esutjss-172	423	7	that	that	PRON
esutjss-172	423	8	their	their	PRON
esutjss-172	423	9	pay	pay	NOUN
esutjss-172	423	10	was	be	AUX
esutjss-172	423	11	too	too	ADV
esutjss-172	423	12	small	small	ADJ
esutjss-172	423	13	considering	consider	VERB
esutjss-172	423	14	the	the	DET
esutjss-172	423	15	current	current	ADJ
esutjss-172	423	16	cost	cost	NOUN
esutjss-172	423	17	of	of	ADP
esutjss-172	423	18	living	live	VERB
esutjss-172	423	19	in	in	ADP
esutjss-172	423	20	the	the	DET
esutjss-172	423	21	country	country	NOUN
esutjss-172	423	22	.	.	PUNCT
esutjss-172	424	1	the	the	DET
esutjss-172	424	2	government	government	NOUN
esutjss-172	424	3	at	at	ADP
esutjss-172	424	4	all	all	DET
esutjss-172	424	5	levels	level	NOUN
esutjss-172	424	6	should	should	AUX
esutjss-172	424	7	show	show	VERB
esutjss-172	424	8	sincere	sincere	ADJ
esutjss-172	424	9	commitment	commitment	NOUN
esutjss-172	424	10	in	in	ADP
esutjss-172	424	11	this	this	DET
esutjss-172	424	12	regard	regard	NOUN
esutjss-172	424	13	.	.	PUNCT
esutjss-172	425	1	study	study	NOUN
esutjss-172	425	2	leave	leave	VERB
esutjss-172	425	3	,	,	PUNCT
esutjss-172	425	4	regular	regular	ADJ
esutjss-172	425	5	training	training	NOUN
esutjss-172	425	6	,	,	PUNCT
esutjss-172	425	7	and	and	CCONJ
esutjss-172	425	8	study	study	NOUN
esutjss-172	425	9	grants	grant	NOUN
esutjss-172	425	10	should	should	AUX
esutjss-172	425	11	be	be	AUX
esutjss-172	425	12	regularly	regularly	ADV
esutjss-172	425	13	available	available	ADJ
esutjss-172	425	14	to	to	ADP
esutjss-172	425	15	accountants	accountant	NOUN
esutjss-172	425	16	.	.	PUNCT
esutjss-172	426	1	2	2	X
esutjss-172	426	2	.	.	X
esutjss-172	426	3	more	more	ADJ
esutjss-172	426	4	recruitment	recruitment	NOUN
esutjss-172	426	5	of	of	ADP
esutjss-172	426	6	accountants	accountant	NOUN
esutjss-172	426	7	:	:	PUNCT
esutjss-172	426	8	also	also	ADV
esutjss-172	426	9	,	,	PUNCT
esutjss-172	426	10	it	it	PRON
esutjss-172	426	11	is	be	AUX
esutjss-172	426	12	recommended	recommend	VERB
esutjss-172	426	13	that	that	SCONJ
esutjss-172	426	14	the	the	DET
esutjss-172	426	15	government	government	NOUN
esutjss-172	426	16	at	at	ADP
esutjss-172	426	17	all	all	DET
esutjss-172	426	18	levels	level	NOUN
esutjss-172	426	19	should	should	AUX
esutjss-172	426	20	recruit	recruit	VERB
esutjss-172	426	21	accountants	accountant	NOUN
esutjss-172	426	22	and	and	CCONJ
esutjss-172	426	23	auditors	auditor	NOUN
esutjss-172	426	24	specifically	specifically	ADV
esutjss-172	426	25	for	for	ADP
esutjss-172	426	26	these	these	DET
esutjss-172	426	27	highlighted	highlight	VERB
esutjss-172	426	28	areas	area	NOUN
esutjss-172	426	29	.	.	PUNCT
esutjss-172	427	1	the	the	DET
esutjss-172	427	2	number	number	NOUN
esutjss-172	427	3	of	of	ADP
esutjss-172	427	4	accountants	accountant	NOUN
esutjss-172	427	5	working	work	VERB
esutjss-172	427	6	with	with	ADP
esutjss-172	427	7	the	the	DET
esutjss-172	427	8	edo	edo	PROPN
esutjss-172	427	9	state	state	NOUN
esutjss-172	427	10	government	government	NOUN
esutjss-172	427	11	is	be	AUX
esutjss-172	427	12	very	very	ADV
esutjss-172	427	13	poor	poor	ADJ
esutjss-172	427	14	in	in	ADP
esutjss-172	427	15	relation	relation	NOUN
esutjss-172	427	16	to	to	ADP
esutjss-172	427	17	other	other	ADJ
esutjss-172	427	18	states	state	NOUN
esutjss-172	427	19	investigated	investigate	VERB
esutjss-172	427	20	(	(	PUNCT
esutjss-172	427	21	not	not	PART
esutjss-172	427	22	up	up	ADP
esutjss-172	427	23	to	to	PART
esutjss-172	427	24	50	50	NUM
esutjss-172	427	25	%	%	NOUN
esutjss-172	427	26	of	of	ADP
esutjss-172	427	27	accountants	accountant	NOUN
esutjss-172	427	28	working	work	VERB
esutjss-172	427	29	with	with	ADP
esutjss-172	427	30	other	other	ADJ
esutjss-172	427	31	states	state	NOUN
esutjss-172	427	32	’	'	PUNCT
esutjss-172	427	33	governments	government	NOUN
esutjss-172	427	34	)	)	PUNCT
esutjss-172	427	35	.	.	PUNCT
esutjss-172	428	1	3	3	X
esutjss-172	428	2	.	.	X
esutjss-172	428	3	accountability	accountability	NOUN
esutjss-172	428	4	should	should	AUX
esutjss-172	428	5	be	be	AUX
esutjss-172	428	6	increased	increase	VERB
esutjss-172	428	7	:	:	PUNCT
esutjss-172	428	8	it	it	PRON
esutjss-172	428	9	is	be	AUX
esutjss-172	428	10	also	also	ADV
esutjss-172	428	11	recommended	recommend	VERB
esutjss-172	428	12	that	that	SCONJ
esutjss-172	428	13	the	the	DET
esutjss-172	428	14	ags	ag	NOUN
esutjss-172	428	15	should	should	AUX
esutjss-172	428	16	publish	publish	VERB
esutjss-172	428	17	in	in	ADP
esutjss-172	428	18	a	a	DET
esutjss-172	428	19	relevant	relevant	ADJ
esutjss-172	428	20	newspaper	newspaper	NOUN
esutjss-172	428	21	government	government	NOUN
esutjss-172	428	22	expenditure	expenditure	NOUN
esutjss-172	428	23	monthly	monthly	ADV
esutjss-172	428	24	simply	simply	ADV
esutjss-172	428	25	because	because	SCONJ
esutjss-172	428	26	the	the	DET
esutjss-172	428	27	government	government	NOUN
esutjss-172	428	28	is	be	AUX
esutjss-172	428	29	only	only	ADV
esutjss-172	428	30	but	but	CCONJ
esutjss-172	428	31	servant	servant	NOUN
esutjss-172	428	32	and	and	CCONJ
esutjss-172	428	33	steward	steward	NOUN
esutjss-172	428	34	of	of	ADP
esutjss-172	428	35	the	the	DET
esutjss-172	428	36	people	people	NOUN
esutjss-172	428	37	.	.	PUNCT
esutjss-172	429	1	4	4	X
esutjss-172	429	2	.	.	X
esutjss-172	429	3	emphasis	emphasis	NOUN
esutjss-172	429	4	on	on	ADP
esutjss-172	429	5	adherence	adherence	NOUN
esutjss-172	429	6	to	to	ADP
esutjss-172	429	7	internal	internal	ADJ
esutjss-172	429	8	control	control	NOUN
esutjss-172	429	9	.	.	PUNCT
esutjss-172	430	1	also	also	ADV
esutjss-172	430	2	,	,	PUNCT
esutjss-172	430	3	severe	severe	ADJ
esutjss-172	430	4	punishment	punishment	NOUN
esutjss-172	430	5	should	should	AUX
esutjss-172	430	6	be	be	AUX
esutjss-172	430	7	given	give	VERB
esutjss-172	430	8	to	to	ADP
esutjss-172	430	9	the	the	DET
esutjss-172	430	10	violators	violator	NOUN
esutjss-172	430	11	of	of	ADP
esutjss-172	430	12	internal	internal	ADJ
esutjss-172	430	13	control	control	NOUN
esutjss-172	430	14	in	in	ADP
esutjss-172	430	15	public	public	ADJ
esutjss-172	430	16	organizations	organization	NOUN
esutjss-172	430	17	.	.	PUNCT
esutjss-172	431	1	5	5	X
esutjss-172	431	2	.	.	X
esutjss-172	431	3	accountants	accountant	NOUN
esutjss-172	431	4	should	should	AUX
esutjss-172	431	5	go	go	VERB
esutjss-172	431	6	for	for	ADP
esutjss-172	431	7	their	their	PRON
esutjss-172	431	8	professional	professional	ADJ
esutjss-172	431	9	qualifications	qualification	NOUN
esutjss-172	431	10	.	.	PUNCT
esutjss-172	432	1	6	6	X
esutjss-172	432	2	.	.	X
esutjss-172	432	3	the	the	DET
esutjss-172	432	4	government	government	NOUN
esutjss-172	432	5	should	should	AUX
esutjss-172	432	6	give	give	VERB
esutjss-172	432	7	priority	priority	NOUN
esutjss-172	432	8	to	to	ADP
esutjss-172	432	9	professional	professional	ADJ
esutjss-172	432	10	accountants	accountant	NOUN
esutjss-172	432	11	during	during	ADP
esutjss-172	432	12	recruitment	recruitment	NOUN
esutjss-172	432	13	into	into	ADP
esutjss-172	432	14	the	the	DET
esutjss-172	432	15	civil	civil	ADJ
esutjss-172	432	16	service	service	NOUN
esutjss-172	432	17	.	.	PUNCT
esutjss-172	433	1	7	7	X
esutjss-172	433	2	.	.	X
esutjss-172	433	3	strengthening	strengthen	VERB
esutjss-172	433	4	regulatory	regulatory	ADJ
esutjss-172	433	5	bodies	body	NOUN
esutjss-172	433	6	:	:	PUNCT
esutjss-172	433	7	the	the	DET
esutjss-172	433	8	government	government	NOUN
esutjss-172	433	9	should	should	AUX
esutjss-172	433	10	empower	empower	VERB
esutjss-172	433	11	and	and	CCONJ
esutjss-172	433	12	adequately	adequately	ADV
esutjss-172	433	13	fund	fund	VERB
esutjss-172	433	14	regulatory	regulatory	ADJ
esutjss-172	433	15	bodies	body	NOUN
esutjss-172	433	16	responsible	responsible	ADJ
esutjss-172	433	17	for	for	ADP
esutjss-172	433	18	overseeing	oversee	VERB
esutjss-172	433	19	the	the	DET
esutjss-172	433	20	financial	financial	ADJ
esutjss-172	433	21	activities	activity	NOUN
esutjss-172	433	22	of	of	ADP
esutjss-172	433	23	public	public	ADJ
esutjss-172	433	24	institutions	institution	NOUN
esutjss-172	433	25	.	.	PUNCT
esutjss-172	434	1	these	these	DET
esutjss-172	434	2	bodies	body	NOUN
esutjss-172	434	3	should	should	AUX
esutjss-172	434	4	be	be	AUX
esutjss-172	434	5	given	give	VERB
esutjss-172	434	6	more	more	ADJ
esutjss-172	434	7	authority	authority	NOUN
esutjss-172	434	8	to	to	PART
esutjss-172	434	9	investigate	investigate	VERB
esutjss-172	434	10	and	and	CCONJ
esutjss-172	434	11	prosecute	prosecute	VERB
esutjss-172	434	12	cases	case	NOUN
esutjss-172	434	13	of	of	ADP
esutjss-172	434	14	corruption	corruption	NOUN
esutjss-172	434	15	,	,	PUNCT
esutjss-172	434	16	ensuring	ensure	VERB
esutjss-172	434	17	that	that	SCONJ
esutjss-172	434	18	perpetrators	perpetrator	NOUN
esutjss-172	434	19	are	be	AUX
esutjss-172	434	20	held	hold	VERB
esutjss-172	434	21	accountable	accountable	ADJ
esutjss-172	434	22	.	.	PUNCT
esutjss-172	435	1	8	8	X
esutjss-172	435	2	.	.	X
esutjss-172	435	3	implementing	implement	VERB
esutjss-172	435	4	effective	effective	ADJ
esutjss-172	435	5	internal	internal	ADJ
esutjss-172	435	6	controls	control	NOUN
esutjss-172	435	7	:	:	PUNCT
esutjss-172	435	8	public	public	ADJ
esutjss-172	435	9	sector	sector	NOUN
esutjss-172	435	10	organizations	organization	NOUN
esutjss-172	435	11	should	should	AUX
esutjss-172	435	12	establish	establish	VERB
esutjss-172	435	13	robust	robust	ADJ
esutjss-172	435	14	internal	internal	ADJ
esutjss-172	435	15	control	control	NOUN
esutjss-172	435	16	mechanisms	mechanism	NOUN
esutjss-172	435	17	to	to	PART
esutjss-172	435	18	prevent	prevent	VERB
esutjss-172	435	19	and	and	CCONJ
esutjss-172	435	20	detect	detect	VERB
esutjss-172	435	21	corrupt	corrupt	ADJ
esutjss-172	435	22	practices	practice	NOUN
esutjss-172	435	23	.	.	PUNCT
esutjss-172	436	1	accountants	accountant	NOUN
esutjss-172	436	2	must	must	AUX
esutjss-172	436	3	actively	actively	ADV
esutjss-172	436	4	participate	participate	VERB
esutjss-172	436	5	in	in	ADP
esutjss-172	436	6	the	the	DET
esutjss-172	436	7	design	design	NOUN
esutjss-172	436	8	and	and	CCONJ
esutjss-172	436	9	implementation	implementation	NOUN
esutjss-172	436	10	of	of	ADP
esutjss-172	436	11	these	these	DET
esutjss-172	436	12	controls	control	NOUN
esutjss-172	436	13	,	,	PUNCT
esutjss-172	436	14	ensuring	ensure	VERB
esutjss-172	436	15	transparency	transparency	NOUN
esutjss-172	436	16	and	and	CCONJ
esutjss-172	436	17	accountability	accountability	NOUN
esutjss-172	436	18	.	.	PUNCT
esutjss-172	437	1	9	9	X
esutjss-172	437	2	.	.	X
esutjss-172	437	3	encouraging	encourage	VERB
esutjss-172	437	4	whistleblowing	whistleblowing	NOUN
esutjss-172	437	5	:	:	PUNCT
esutjss-172	437	6	establish	establish	VERB
esutjss-172	437	7	confidential	confidential	ADJ
esutjss-172	437	8	and	and	CCONJ
esutjss-172	437	9	protected	protect	VERB
esutjss-172	437	10	channels	channel	NOUN
esutjss-172	437	11	for	for	ADP
esutjss-172	437	12	employees	employee	NOUN
esutjss-172	437	13	and	and	CCONJ
esutjss-172	437	14	citizens	citizen	NOUN
esutjss-172	437	15	to	to	PART
esutjss-172	437	16	report	report	VERB
esutjss-172	437	17	corruption	corruption	NOUN
esutjss-172	437	18	.	.	PUNCT
esutjss-172	438	1	accountants	accountant	NOUN
esutjss-172	438	2	should	should	AUX
esutjss-172	438	3	promote	promote	VERB
esutjss-172	438	4	a	a	DET
esutjss-172	438	5	culture	culture	NOUN
esutjss-172	438	6	of	of	ADP
esutjss-172	438	7	whistleblowing	whistleblowing	NOUN
esutjss-172	438	8	and	and	CCONJ
esutjss-172	438	9	support	support	NOUN
esutjss-172	438	10	individuals	individual	NOUN
esutjss-172	438	11	who	who	PRON
esutjss-172	438	12	come	come	VERB
esutjss-172	438	13	forward	forward	ADV
esutjss-172	438	14	with	with	ADP
esutjss-172	438	15	credible	credible	ADJ
esutjss-172	438	16	information	information	NOUN
esutjss-172	438	17	on	on	ADP
esutjss-172	438	18	financial	financial	ADJ
esutjss-172	438	19	wrongdoing	wrongdoing	NOUN
esutjss-172	438	20	.	.	PUNCT
esutjss-172	439	1	10	10	NUM
esutjss-172	439	2	.	.	PUNCT
esutjss-172	439	3	professional	professional	ADJ
esutjss-172	439	4	development	development	NOUN
esutjss-172	439	5	and	and	CCONJ
esutjss-172	439	6	ethics	ethic	NOUN
esutjss-172	439	7	training	training	NOUN
esutjss-172	439	8	:	:	PUNCT
esutjss-172	439	9	accountants	accountant	NOUN
esutjss-172	439	10	in	in	ADP
esutjss-172	439	11	the	the	DET
esutjss-172	439	12	public	public	ADJ
esutjss-172	439	13	sector	sector	NOUN
esutjss-172	439	14	should	should	AUX
esutjss-172	439	15	receive	receive	VERB
esutjss-172	439	16	regular	regular	ADJ
esutjss-172	439	17	training	training	NOUN
esutjss-172	439	18	on	on	ADP
esutjss-172	439	19	ethics	ethic	NOUN
esutjss-172	439	20	,	,	PUNCT
esutjss-172	439	21	anti	anti	ADJ
esutjss-172	439	22	-	-	ADJ
esutjss-172	439	23	corruption	corruption	ADJ
esutjss-172	439	24	measures	measure	NOUN
esutjss-172	439	25	,	,	PUNCT
esutjss-172	439	26	and	and	CCONJ
esutjss-172	439	27	fraud	fraud	NOUN
esutjss-172	439	28	detection	detection	NOUN
esutjss-172	439	29	.	.	PUNCT
esutjss-172	440	1	199	199	NUM
esutjss-172	440	2	continuous	continuous	ADJ
esutjss-172	440	3	professional	professional	ADJ
esutjss-172	440	4	development	development	NOUN
esutjss-172	440	5	will	will	AUX
esutjss-172	440	6	enhance	enhance	VERB
esutjss-172	440	7	their	their	PRON
esutjss-172	440	8	skills	skill	NOUN
esutjss-172	440	9	and	and	CCONJ
esutjss-172	440	10	knowledge	knowledge	NOUN
esutjss-172	440	11	in	in	ADP
esutjss-172	440	12	identifying	identify	VERB
esutjss-172	440	13	suspicious	suspicious	ADJ
esutjss-172	440	14	financial	financial	ADJ
esutjss-172	440	15	activities	activity	NOUN
esutjss-172	440	16	.	.	PUNCT
esutjss-172	441	1	11	11	NUM
esutjss-172	441	2	.	.	X
esutjss-172	441	3	digitalization	digitalization	NOUN
esutjss-172	441	4	and	and	CCONJ
esutjss-172	441	5	transparency	transparency	NOUN
esutjss-172	441	6	:	:	PUNCT
esutjss-172	441	7	implement	implement	VERB
esutjss-172	441	8	technology	technology	NOUN
esutjss-172	441	9	-	-	PUNCT
esutjss-172	441	10	driven	drive	VERB
esutjss-172	441	11	solutions	solution	NOUN
esutjss-172	441	12	for	for	ADP
esutjss-172	441	13	financial	financial	ADJ
esutjss-172	441	14	management	management	NOUN
esutjss-172	441	15	and	and	CCONJ
esutjss-172	441	16	record	record	NOUN
esutjss-172	441	17	-	-	PUNCT
esutjss-172	441	18	keeping	keeping	NOUN
esutjss-172	441	19	.	.	PUNCT
esutjss-172	442	1	digital	digital	ADJ
esutjss-172	442	2	platforms	platform	NOUN
esutjss-172	442	3	can	can	AUX
esutjss-172	442	4	increase	increase	VERB
esutjss-172	442	5	transparency	transparency	NOUN
esutjss-172	442	6	and	and	CCONJ
esutjss-172	442	7	reduce	reduce	VERB
esutjss-172	442	8	opportunities	opportunity	NOUN
esutjss-172	442	9	for	for	ADP
esutjss-172	442	10	corruption	corruption	NOUN
esutjss-172	442	11	.	.	PUNCT
esutjss-172	443	1	accountants	accountant	NOUN
esutjss-172	443	2	should	should	AUX
esutjss-172	443	3	advocate	advocate	VERB
esutjss-172	443	4	for	for	ADP
esutjss-172	443	5	the	the	DET
esutjss-172	443	6	adoption	adoption	NOUN
esutjss-172	443	7	of	of	ADP
esutjss-172	443	8	such	such	ADJ
esutjss-172	443	9	systems	system	NOUN
esutjss-172	443	10	and	and	CCONJ
esutjss-172	443	11	ensure	ensure	VERB
esutjss-172	443	12	their	their	PRON
esutjss-172	443	13	proper	proper	ADJ
esutjss-172	443	14	utilization	utilization	NOUN
esutjss-172	443	15	.	.	PUNCT
esutjss-172	444	1	12	12	NUM
esutjss-172	444	2	.	.	PUNCT
esutjss-172	444	3	strengthening	strengthen	VERB
esutjss-172	444	4	collaboration	collaboration	NOUN
esutjss-172	444	5	:	:	PUNCT
esutjss-172	444	6	accountants	accountant	NOUN
esutjss-172	444	7	should	should	AUX
esutjss-172	444	8	collaborate	collaborate	VERB
esutjss-172	444	9	with	with	ADP
esutjss-172	444	10	other	other	ADJ
esutjss-172	444	11	professionals	professional	NOUN
esutjss-172	444	12	,	,	PUNCT
esutjss-172	444	13	such	such	ADJ
esutjss-172	444	14	as	as	ADP
esutjss-172	444	15	auditors	auditor	NOUN
esutjss-172	444	16	,	,	PUNCT
esutjss-172	444	17	investigators	investigator	NOUN
esutjss-172	444	18	,	,	PUNCT
esutjss-172	444	19	and	and	CCONJ
esutjss-172	444	20	law	law	NOUN
esutjss-172	444	21	enforcement	enforcement	NOUN
esutjss-172	444	22	agencies	agency	NOUN
esutjss-172	444	23	,	,	PUNCT
esutjss-172	444	24	to	to	PART
esutjss-172	444	25	share	share	VERB
esutjss-172	444	26	information	information	NOUN
esutjss-172	444	27	and	and	CCONJ
esutjss-172	444	28	intelligence	intelligence	NOUN
esutjss-172	444	29	related	relate	VERB
esutjss-172	444	30	to	to	ADP
esutjss-172	444	31	financial	financial	ADJ
esutjss-172	444	32	corruption	corruption	NOUN
esutjss-172	444	33	.	.	PUNCT
esutjss-172	445	1	working	work	VERB
esutjss-172	445	2	together	together	ADV
esutjss-172	445	3	will	will	AUX
esutjss-172	445	4	enhance	enhance	VERB
esutjss-172	445	5	the	the	DET
esutjss-172	445	6	effectiveness	effectiveness	NOUN
esutjss-172	445	7	of	of	ADP
esutjss-172	445	8	anti	anti	ADJ
esutjss-172	445	9	-	-	ADJ
esutjss-172	445	10	corruption	corruption	ADJ
esutjss-172	445	11	efforts	effort	NOUN
esutjss-172	445	12	.	.	PUNCT
esutjss-172	446	1	13	13	NUM
esutjss-172	446	2	.	.	X
esutjss-172	447	1	whistleblower	whistleblower	NOUN
esutjss-172	447	2	protection	protection	NOUN
esutjss-172	447	3	laws	law	NOUN
esutjss-172	447	4	:	:	PUNCT
esutjss-172	447	5	advocate	advocate	VERB
esutjss-172	447	6	for	for	ADP
esutjss-172	447	7	robust	robust	ADJ
esutjss-172	447	8	whistleblower	whistleblower	NOUN
esutjss-172	447	9	protection	protection	NOUN
esutjss-172	447	10	laws	law	NOUN
esutjss-172	447	11	to	to	PART
esutjss-172	447	12	shield	shield	VERB
esutjss-172	447	13	individuals	individual	NOUN
esutjss-172	447	14	who	who	PRON
esutjss-172	447	15	report	report	VERB
esutjss-172	447	16	corruption	corruption	NOUN
esutjss-172	447	17	from	from	ADP
esutjss-172	447	18	retaliation	retaliation	NOUN
esutjss-172	447	19	.	.	PUNCT
esutjss-172	448	1	strong	strong	ADJ
esutjss-172	448	2	legal	legal	ADJ
esutjss-172	448	3	protection	protection	NOUN
esutjss-172	448	4	encourages	encourage	VERB
esutjss-172	448	5	more	more	ADJ
esutjss-172	448	6	people	people	NOUN
esutjss-172	448	7	to	to	PART
esutjss-172	448	8	come	come	VERB
esutjss-172	448	9	forward	forward	ADV
esutjss-172	448	10	with	with	ADP
esutjss-172	448	11	information	information	NOUN
esutjss-172	448	12	.	.	PUNCT
esutjss-172	449	1	14	14	NUM
esutjss-172	449	2	.	.	PUNCT
esutjss-172	449	3	public	public	ADJ
esutjss-172	449	4	awareness	awareness	NOUN
esutjss-172	449	5	campaigns	campaign	NOUN
esutjss-172	449	6	:	:	PUNCT
esutjss-172	449	7	accountants	accountant	NOUN
esutjss-172	449	8	can	can	AUX
esutjss-172	449	9	engage	engage	VERB
esutjss-172	449	10	in	in	ADP
esutjss-172	449	11	public	public	ADJ
esutjss-172	449	12	awareness	awareness	NOUN
esutjss-172	449	13	campaigns	campaign	NOUN
esutjss-172	449	14	to	to	PART
esutjss-172	449	15	educate	educate	VERB
esutjss-172	449	16	citizens	citizen	NOUN
esutjss-172	449	17	about	about	ADP
esutjss-172	449	18	the	the	DET
esutjss-172	449	19	negative	negative	ADJ
esutjss-172	449	20	impact	impact	NOUN
esutjss-172	449	21	of	of	ADP
esutjss-172	449	22	corruption	corruption	NOUN
esutjss-172	449	23	on	on	ADP
esutjss-172	449	24	society	society	NOUN
esutjss-172	449	25	.	.	PUNCT
esutjss-172	450	1	raising	raise	VERB
esutjss-172	450	2	awareness	awareness	NOUN
esutjss-172	450	3	can	can	AUX
esutjss-172	450	4	foster	foster	VERB
esutjss-172	450	5	a	a	DET
esutjss-172	450	6	collective	collective	ADJ
esutjss-172	450	7	commitment	commitment	NOUN
esutjss-172	450	8	to	to	ADP
esutjss-172	450	9	combating	combat	VERB
esutjss-172	450	10	corruption	corruption	NOUN
esutjss-172	450	11	.	.	PUNCT
esutjss-172	451	1	15	15	NUM
esutjss-172	451	2	.	.	PUNCT
esutjss-172	451	3	incentives	incentive	NOUN
esutjss-172	451	4	for	for	ADP
esutjss-172	451	5	ethical	ethical	ADJ
esutjss-172	451	6	behavior	behavior	NOUN
esutjss-172	451	7	:	:	PUNCT
esutjss-172	451	8	public	public	ADJ
esutjss-172	451	9	sector	sector	NOUN
esutjss-172	451	10	organizations	organization	NOUN
esutjss-172	451	11	should	should	AUX
esutjss-172	451	12	create	create	VERB
esutjss-172	451	13	incentive	incentive	NOUN
esutjss-172	451	14	systems	system	NOUN
esutjss-172	451	15	that	that	PRON
esutjss-172	451	16	reward	reward	VERB
esutjss-172	451	17	ethical	ethical	ADJ
esutjss-172	451	18	behavior	behavior	NOUN
esutjss-172	451	19	and	and	CCONJ
esutjss-172	451	20	exemplary	exemplary	ADJ
esutjss-172	451	21	performance	performance	NOUN
esutjss-172	451	22	while	while	SCONJ
esutjss-172	451	23	penalizing	penalize	VERB
esutjss-172	451	24	corrupt	corrupt	ADJ
esutjss-172	451	25	practices	practice	NOUN
esutjss-172	451	26	.	.	PUNCT
esutjss-172	452	1	accountants	accountant	NOUN
esutjss-172	452	2	should	should	AUX
esutjss-172	452	3	support	support	VERB
esutjss-172	452	4	the	the	DET
esutjss-172	452	5	implementation	implementation	NOUN
esutjss-172	452	6	of	of	ADP
esutjss-172	452	7	such	such	ADJ
esutjss-172	452	8	systems	system	NOUN
esutjss-172	452	9	.	.	PUNCT
esutjss-172	453	1	16	16	NUM
esutjss-172	453	2	.	.	PUNCT
esutjss-172	454	1	peer	peer	NOUN
esutjss-172	454	2	reviews	review	NOUN
esutjss-172	454	3	and	and	CCONJ
esutjss-172	454	4	certifications	certification	NOUN
esutjss-172	454	5	:	:	PUNCT
esutjss-172	454	6	encourage	encourage	VERB
esutjss-172	454	7	peer	peer	NOUN
esutjss-172	454	8	reviews	review	NOUN
esutjss-172	454	9	and	and	CCONJ
esutjss-172	454	10	certifications	certification	NOUN
esutjss-172	454	11	for	for	ADP
esutjss-172	454	12	public	public	ADJ
esutjss-172	454	13	sector	sector	NOUN
esutjss-172	454	14	accountants	accountant	NOUN
esutjss-172	454	15	to	to	PART
esutjss-172	454	16	assess	assess	VERB
esutjss-172	454	17	their	their	PRON
esutjss-172	454	18	compliance	compliance	NOUN
esutjss-172	454	19	with	with	ADP
esutjss-172	454	20	ethical	ethical	ADJ
esutjss-172	454	21	standards	standard	NOUN
esutjss-172	454	22	and	and	CCONJ
esutjss-172	454	23	anti	anti	ADJ
esutjss-172	454	24	-	-	ADJ
esutjss-172	454	25	corruption	corruption	ADJ
esutjss-172	454	26	measures	measure	NOUN
esutjss-172	454	27	.	.	PUNCT
esutjss-172	455	1	certification	certification	NOUN
esutjss-172	455	2	bodies	body	NOUN
esutjss-172	455	3	can	can	AUX
esutjss-172	455	4	play	play	VERB
esutjss-172	455	5	a	a	DET
esutjss-172	455	6	role	role	NOUN
esutjss-172	455	7	in	in	ADP
esutjss-172	455	8	promoting	promote	VERB
esutjss-172	455	9	best	good	ADJ
esutjss-172	455	10	practices	practice	NOUN
esutjss-172	455	11	and	and	CCONJ
esutjss-172	455	12	identifying	identify	VERB
esutjss-172	455	13	areas	area	NOUN
esutjss-172	455	14	for	for	ADP
esutjss-172	455	15	improvement	improvement	NOUN
esutjss-172	455	16	.	.	PUNCT
esutjss-172	456	1	references	reference	NOUN
esutjss-172	456	2	acho	acho	PROPN
esutjss-172	456	3	.	.	PUNCT
esutjss-172	457	1	y.	y.	PROPN
esutjss-172	457	2	,	,	PUNCT
esutjss-172	457	3	&	&	CCONJ
esutjss-172	457	4	abuh	abuh	PROPN
esutjss-172	457	5	,	,	PUNCT
esutjss-172	457	6	p.	p.	NOUN
esutjss-172	457	7	a.	a.	NOUN
esutjss-172	457	8	(	(	PUNCT
esutjss-172	457	9	2016	2016	NUM
esutjss-172	457	10	)	)	PUNCT
esutjss-172	457	11	.	.	PUNCT
esutjss-172	458	1	corruption	corruption	NOUN
esutjss-172	458	2	and	and	CCONJ
esutjss-172	458	3	accountability	accountability	NOUN
esutjss-172	458	4	in	in	ADP
esutjss-172	458	5	the	the	DET
esutjss-172	458	6	nigerian	nigerian	ADJ
esutjss-172	458	7	public	public	ADJ
esutjss-172	458	8	sector	sector	NOUN
esutjss-172	458	9	:	:	PUNCT
esutjss-172	458	10	an	an	DET
esutjss-172	458	11	empirical	empirical	ADJ
esutjss-172	458	12	discourse	discourse	NOUN
esutjss-172	458	13	.	.	PUNCT
esutjss-172	459	1	international	international	ADJ
esutjss-172	459	2	journal	journal	PROPN
esutjss-172	459	3	of	of	ADP
esutjss-172	459	4	public	public	ADJ
esutjss-172	459	5	administration	administration	NOUN
esutjss-172	459	6	and	and	CCONJ
esutjss-172	459	7	management	management	NOUN
esutjss-172	459	8	research	research	NOUN
esutjss-172	459	9	,	,	PUNCT
esutjss-172	459	10	3(3	3(3	NUM
esutjss-172	459	11	)	)	PUNCT
esutjss-172	459	12	,	,	PUNCT
esutjss-172	459	13	47	47	NUM
esutjss-172	459	14	-	-	SYM
esutjss-172	459	15	54	54	NUM
esutjss-172	459	16	.	.	PUNCT
esutjss-172	460	1	website	website	NOUN
esutjss-172	460	2	:	:	PUNCT
esutjss-172	460	3	http://www.rcmss.com	http://www.rcmss.com	X
esutjss-172	460	4	.	.	PUNCT
esutjss-172	461	1	adedeji	adedeji	NOUN
esutjss-172	461	2	,	,	PUNCT
esutjss-172	461	3	d.	d.	PROPN
esutjss-172	461	4	b.	b.	PROPN
esutjss-172	461	5	,	,	PUNCT
esutjss-172	461	6	soyinka	soyinka	PROPN
esutjss-172	461	7	,	,	PUNCT
esutjss-172	461	8	k.	k.	PROPN
esutjss-172	461	9	a.	a.	PROPN
esutjss-172	461	10	,	,	PUNCT
esutjss-172	461	11	sunday	sunday	PROPN
esutjss-172	461	12	,	,	PUNCT
esutjss-172	461	13	o.	o.	NOUN
esutjss-172	461	14	m.	m.	NOUN
esutjss-172	461	15	(	(	PUNCT
esutjss-172	461	16	2018	2018	NUM
esutjss-172	461	17	)	)	PUNCT
esutjss-172	461	18	.	.	PUNCT
esutjss-172	462	1	corruption	corruption	NOUN
esutjss-172	462	2	control	control	NOUN
esutjss-172	462	3	in	in	ADP
esutjss-172	462	4	the	the	DET
esutjss-172	462	5	public	public	ADJ
esutjss-172	462	6	sector	sector	NOUN
esutjss-172	462	7	and	and	CCONJ
esutjss-172	462	8	the	the	DET
esutjss-172	462	9	nigerian	nigerian	ADJ
esutjss-172	462	10	accountant	accountant	NOUN
esutjss-172	462	11	.	.	PUNCT
esutjss-172	463	1	international	international	ADJ
esutjss-172	463	2	journal	journal	PROPN
esutjss-172	463	3	of	of	ADP
esutjss-172	463	4	academic	academic	ADJ
esutjss-172	463	5	research	research	NOUN
esutjss-172	463	6	in	in	ADP
esutjss-172	463	7	accounting	accounting	NOUN
esutjss-172	463	8	,	,	PUNCT
esutjss-172	463	9	finance	finance	NOUN
esutjss-172	463	10	and	and	CCONJ
esutjss-172	463	11	management	management	NOUN
esutjss-172	463	12	sciences	science	NOUN
esutjss-172	463	13	,	,	PUNCT
esutjss-172	463	14	8(1	8(1	NOUN
esutjss-172	463	15	)	)	PUNCT
esutjss-172	463	16	,	,	PUNCT
esutjss-172	463	17	91	91	NUM
esutjss-172	463	18	-	-	SYM
esutjss-172	463	19	103	103	NUM
esutjss-172	463	20	,	,	PUNCT
esutjss-172	463	21	doi	doi	NOUN
esutjss-172	463	22	:	:	PUNCT
esutjss-172	463	23	org/10.6007	org/10.6007	PROPN
esutjss-172	463	24	/	/	SYM
esutjss-172	463	25	ijarafms	ijarafms	NOUN
esutjss-172	463	26	/	/	SYM
esutjss-172	463	27	v8	v8	NOUN
esutjss-172	463	28	-	-	PUNCT
esutjss-172	463	29	i1/3920	i1/3920	NOUN
esutjss-172	463	30	.	.	PUNCT
esutjss-172	464	1	adetula	adetula	PROPN
esutjss-172	464	2	,	,	PUNCT
esutjss-172	464	3	s.	s.	PROPN
esutjss-172	464	4	l.	l.	PROPN
esutjss-172	464	5	,	,	PUNCT
esutjss-172	464	6	&	&	CCONJ
esutjss-172	464	7	amupitan	amupitan	ADJ
esutjss-172	464	8	,	,	PUNCT
esutjss-172	464	9	m.	m.	NOUN
esutjss-172	464	10	d.	d.	PROPN
esutjss-172	464	11	(	(	PUNCT
esutjss-172	464	12	2018	2018	NUM
esutjss-172	464	13	)	)	PUNCT
esutjss-172	464	14	.	.	PUNCT
esutjss-172	465	1	whistle	whistle	VERB
esutjss-172	465	2	blowing	blow	VERB
esutjss-172	465	3	as	as	ADP
esutjss-172	465	4	a	a	DET
esutjss-172	465	5	tool	tool	NOUN
esutjss-172	465	6	for	for	ADP
esutjss-172	465	7	combating	combat	VERB
esutjss-172	465	8	the	the	DET
esutjss-172	465	9	menace	menace	NOUN
esutjss-172	465	10	of	of	ADP
esutjss-172	465	11	fraud	fraud	NOUN
esutjss-172	465	12	,	,	PUNCT
esutjss-172	465	13	forgery	forgery	NOUN
esutjss-172	465	14	and	and	CCONJ
esutjss-172	465	15	corruption	corruption	NOUN
esutjss-172	465	16	in	in	ADP
esutjss-172	465	17	nigeria	nigeria	PROPN
esutjss-172	465	18	.	.	PUNCT
esutjss-172	466	1	international	international	ADJ
esutjss-172	466	2	journal	journal	PROPN
esutjss-172	466	3	of	of	ADP
esutjss-172	466	4	advanced	advanced	ADJ
esutjss-172	466	5	academic	academic	ADJ
esutjss-172	466	6	research	research	NOUN
esutjss-172	466	7	social	social	PROPN
esutjss-172	466	8	&	&	CCONJ
esutjss-172	466	9	management	management	NOUN
esutjss-172	466	10	science	science	NOUN
esutjss-172	466	11	,	,	PUNCT
esutjss-172	466	12	4(3	4(3	NUM
esutjss-172	466	13	)	)	PUNCT
esutjss-172	466	14	,	,	PUNCT
esutjss-172	466	15	1	1	NUM
esutjss-172	466	16	-	-	SYM
esutjss-172	466	17	19	19	NUM
esutjss-172	466	18	.	.	PUNCT
esutjss-172	467	1	www.ijaar.org/.../social-management-sciences/ijaar-sms-v4n3-mar18-p3.pdf	www.ijaar.org/.../social-management-sciences/ijaar-sms-v4n3-mar18-p3.pdf	PROPN
esutjss-172	467	2	.	.	PROPN
esutjss-172	467	3	agu	agu	PROPN
esutjss-172	467	4	,	,	PUNCT
esutjss-172	467	5	s.	s.	PROPN
esutjss-172	467	6	u.	u.	PROPN
esutjss-172	467	7	(	(	PUNCT
esutjss-172	467	8	2016	2016	NUM
esutjss-172	467	9	)	)	PUNCT
esutjss-172	467	10	.	.	PUNCT
esutjss-172	468	1	instrumentalities	instrumentality	NOUN
esutjss-172	468	2	for	for	ADP
esutjss-172	468	3	the	the	DET
esutjss-172	468	4	effectiveness	effectiveness	NOUN
esutjss-172	468	5	of	of	ADP
esutjss-172	468	6	measures	measure	NOUN
esutjss-172	468	7	of	of	ADP
esutjss-172	468	8	public	public	ADJ
esutjss-172	468	9	accountability	accountability	NOUN
esutjss-172	468	10	in	in	ADP
esutjss-172	468	11	africa	africa	PROPN
esutjss-172	468	12	:	:	PUNCT
esutjss-172	468	13	the	the	DET
esutjss-172	468	14	nigeria	nigeria	PROPN
esutjss-172	468	15	perspective	perspective	NOUN
esutjss-172	468	16	.	.	PUNCT
esutjss-172	469	1	1	1	NUM
esutjss-172	469	2	-	-	SYM
esutjss-172	469	3	11	11	NUM
esutjss-172	469	4	doi	doi	NOUN
esutjss-172	469	5	:	:	PUNCT
esutjss-172	469	6	10.1177/2158244015627189	10.1177/2158244015627189	NUM
esutjss-172	469	7	http://www.creativecommons.org/licenses/by/3.0/.	http://www.creativecommons.org/licenses/by/3.0/.	PROPN
esutjss-172	469	8	ajayi	ajayi	NOUN
esutjss-172	469	9	,	,	PUNCT
esutjss-172	469	10	m.	m.	NOUN
esutjss-172	469	11	o.	o.	PROPN
esutjss-172	469	12	(	(	PUNCT
esutjss-172	469	13	2007	2007	NUM
esutjss-172	469	14	)	)	PUNCT
esutjss-172	469	15	.	.	PUNCT
esutjss-172	470	1	the	the	DET
esutjss-172	470	2	soccer	soccer	NOUN
esutjss-172	470	3	pitch	pitch	NOUN
esutjss-172	470	4	and	and	CCONJ
esutjss-172	470	5	the	the	DET
esutjss-172	470	6	arena	arena	NOUN
esutjss-172	470	7	of	of	ADP
esutjss-172	470	8	politics	politic	NOUN
esutjss-172	470	9	in	in	ADP
esutjss-172	470	10	nigeria	nigeria	PROPN
esutjss-172	470	11	.	.	PUNCT
esutjss-172	471	1	public	public	ADJ
esutjss-172	471	2	lecture	lecture	NOUN
esutjss-172	471	3	series	series	NOUN
esutjss-172	471	4	,	,	PUNCT
esutjss-172	471	5	1(10	1(10	NUM
esutjss-172	471	6	)	)	PUNCT
esutjss-172	471	7	.	.	PUNCT
esutjss-172	472	1	ajie	ajie	PROPN
esutjss-172	472	2	,	,	PUNCT
esutjss-172	472	3	a.	a.	PROPN
esutjss-172	472	4	,	,	PUNCT
esutjss-172	472	5	&	&	CCONJ
esutjss-172	472	6	wokekoro	wokekoro	PROPN
esutjss-172	472	7	,	,	PUNCT
esutjss-172	472	8	o.	o.	PROPN
esutjss-172	472	9	e.	e.	PROPN
esutjss-172	472	10	(	(	PUNCT
esutjss-172	472	11	2012	2012	NUM
esutjss-172	472	12	)	)	PUNCT
esutjss-172	472	13	.	.	PUNCT
esutjss-172	473	1	the	the	DET
esutjss-172	473	2	impact	impact	NOUN
esutjss-172	473	3	of	of	ADP
esutjss-172	473	4	corruption	corruption	NOUN
esutjss-172	473	5	on	on	ADP
esutjss-172	473	6	sustainable	sustainable	ADJ
esutjss-172	473	7	economic	economic	ADJ
esutjss-172	473	8	growth	growth	NOUN
esutjss-172	473	9	and	and	CCONJ
esutjss-172	473	10	development	development	NOUN
esutjss-172	473	11	in	in	ADP
esutjss-172	473	12	nigeria	nigeria	PROPN
esutjss-172	473	13	.	.	PUNCT
esutjss-172	474	1	international	international	ADJ
esutjss-172	474	2	journal	journal	PROPN
esutjss-172	474	3	of	of	ADP
esutjss-172	474	4	economic	economic	ADJ
esutjss-172	474	5	development	development	NOUN
esutjss-172	474	6	research	research	NOUN
esutjss-172	474	7	and	and	CCONJ
esutjss-172	474	8	investment	investment	NOUN
esutjss-172	474	9	,	,	PUNCT
esutjss-172	474	10	3(1	3(1	NUM
esutjss-172	474	11	)	)	PUNCT
esutjss-172	474	12	,	,	PUNCT
esutjss-172	474	13	27	27	NUM
esutjss-172	474	14	-	-	SYM
esutjss-172	474	15	32	32	NUM
esutjss-172	474	16	.	.	PUNCT
esutjss-172	475	1	akinpelu	akinpelu	NOUN
esutjss-172	475	2	,	,	PUNCT
esutjss-172	475	3	y.	y.	PROPN
esutjss-172	475	4	,	,	PUNCT
esutjss-172	475	5	ogunseye	ogunseye	NOUN
esutjss-172	475	6	,	,	PUNCT
esutjss-172	475	7	t.	t.	PROPN
esutjss-172	475	8	,	,	PUNCT
esutjss-172	475	9	bada	bada	PROPN
esutjss-172	475	10	,	,	PUNCT
esutjss-172	475	11	o.	o.	PROPN
esutjss-172	475	12	,	,	PUNCT
esutjss-172	475	13	&	&	CCONJ
esutjss-172	475	14	agbeyangi	agbeyangi	PROPN
esutjss-172	475	15	,	,	PUNCT
esutjss-172	475	16	b.	b.	PROPN
esutjss-172	475	17	(	(	PUNCT
esutjss-172	475	18	2013	2013	NUM
esutjss-172	475	19	)	)	PUNCT
esutjss-172	475	20	.	.	PUNCT
esutjss-172	476	1	the	the	DET
esutjss-172	476	2	socio	socio	NOUN
esutjss-172	476	3	-	-	PUNCT
esutjss-172	476	4	economic	economic	ADJ
esutjss-172	476	5	determinants	determinant	NOUN
esutjss-172	476	6	of	of	ADP
esutjss-172	476	7	corruption	corruption	NOUN
esutjss-172	476	8	in	in	ADP
esutjss-172	476	9	nigeria	nigeria	PROPN
esutjss-172	476	10	.	.	PUNCT
esutjss-172	477	1	european	european	PROPN
esutjss-172	477	2	journal	journal	PROPN
esutjss-172	477	3	of	of	ADP
esutjss-172	477	4	humanities	humanity	NOUN
esutjss-172	477	5	and	and	CCONJ
esutjss-172	477	6	social	social	ADJ
esutjss-172	477	7	sciences	science	NOUN
esutjss-172	477	8	,	,	PUNCT
esutjss-172	477	9	19(1	19(1	NUM
esutjss-172	477	10	)	)	PUNCT
esutjss-172	477	11	,	,	PUNCT
esutjss-172	477	12	923	923	NUM
esutjss-172	477	13	-	-	SYM
esutjss-172	477	14	938	938	NUM
esutjss-172	477	15	.	.	PUNCT
esutjss-172	478	1	ali	ali	PROPN
esutjss-172	478	2	,	,	PUNCT
esutjss-172	478	3	y.	y.	PROPN
esutjss-172	478	4	(	(	PUNCT
esutjss-172	478	5	2016	2016	NUM
esutjss-172	478	6	,	,	PUNCT
esutjss-172	478	7	may	may	AUX
esutjss-172	478	8	)	)	PUNCT
esutjss-172	478	9	.	.	PUNCT
esutjss-172	479	1	restraining	restrain	VERB
esutjss-172	479	2	the	the	DET
esutjss-172	479	3	monster	monster	NOUN
esutjss-172	479	4	:	:	PUNCT
esutjss-172	479	5	practical	practical	ADJ
esutjss-172	479	6	ways	way	NOUN
esutjss-172	479	7	of	of	ADP
esutjss-172	479	8	fighting	fight	VERB
esutjss-172	479	9	corruption	corruption	NOUN
esutjss-172	479	10	in	in	ADP
esutjss-172	479	11	nigeria	nigeria	PROPN
esutjss-172	479	12	.	.	PUNCT
esutjss-172	480	1	keynote	keynote	PROPN
esutjss-172	480	2	address	address	NOUN
esutjss-172	480	3	delivered	deliver	VERB
esutjss-172	480	4	by	by	ADP
esutjss-172	480	5	yusuf	yusuf	PROPN
esutjss-172	480	6	ali	ali	PROPN
esutjss-172	480	7	at	at	ADP
esutjss-172	480	8	the	the	DET
esutjss-172	480	9	interactive	interactive	ADJ
esutjss-172	480	10	session	session	NOUN
esutjss-172	480	11	with	with	ADP
esutjss-172	480	12	stakeholders	stakeholder	NOUN
esutjss-172	480	13	http://www.rcmss.com/	http://www.rcmss.com/	ADJ
esutjss-172	480	14	http://www.ijaar.org/.../social-management-sciences/ijaar-sms-v4n3-mar18-p3.pdf	http://www.ijaar.org/.../social-management-sciences/ijaar-sms-v4n3-mar18-p3.pdf	PROPN
esutjss-172	480	15	http://www.creativecommons.org/licenses/by/3.0/	http://www.creativecommons.org/licenses/by/3.0/	PROPN
esutjss-172	480	16	200	200	NUM
esutjss-172	480	17	on	on	ADP
esutjss-172	480	18	corruption	corruption	NOUN
esutjss-172	480	19	issues	issue	NOUN
esutjss-172	480	20	in	in	ADP
esutjss-172	480	21	nigeria	nigeria	PROPN
esutjss-172	480	22	organised	organise	VERB
esutjss-172	480	23	by	by	ADP
esutjss-172	480	24	the	the	DET
esutjss-172	480	25	nigerian	nigerian	PROPN
esutjss-172	480	26	bar	bar	PROPN
esutjss-172	480	27	association	association	NOUN
esutjss-172	480	28	anticorruption	anticorruption	NOUN
esutjss-172	480	29	.	.	PUNCT
esutjss-172	481	1	held	hold	VERB
esutjss-172	481	2	at	at	ADP
esutjss-172	481	3	the	the	DET
esutjss-172	481	4	hilton	hilton	PROPN
esutjss-172	481	5	hotel	hotel	PROPN
esutjss-172	481	6	abuja	abuja	PROPN
esutjss-172	481	7	.	.	PUNCT
esutjss-172	482	1	amaefule	amaefule	PROPN
esutjss-172	482	2	,	,	PUNCT
esutjss-172	482	3	l.	l.	PROPN
esutjss-172	482	4	i.	i.	PROPN
esutjss-172	482	5	,	,	PUNCT
esutjss-172	482	6	&	&	CCONJ
esutjss-172	482	7	iheduru	iheduru	PROPN
esutjss-172	482	8	,	,	PUNCT
esutjss-172	482	9	n.	n.	NOUN
esutjss-172	482	10	g.	g.	PROPN
esutjss-172	482	11	(	(	PUNCT
esutjss-172	482	12	2014	2014	NUM
esutjss-172	482	13	)	)	PUNCT
esutjss-172	482	14	.	.	PUNCT
esutjss-172	483	1	electronic	electronic	ADJ
esutjss-172	483	2	accounting	accounting	NOUN
esutjss-172	483	3	system	system	NOUN
esutjss-172	483	4	:	:	PUNCT
esutjss-172	483	5	a	a	DET
esutjss-172	483	6	tool	tool	NOUN
esutjss-172	483	7	for	for	ADP
esutjss-172	483	8	checkmating	checkmate	VERB
esutjss-172	483	9	corruption	corruption	NOUN
esutjss-172	483	10	in	in	ADP
esutjss-172	483	11	the	the	DET
esutjss-172	483	12	nigerian	nigerian	ADJ
esutjss-172	483	13	public	public	ADJ
esutjss-172	483	14	sector	sector	NOUN
esutjss-172	483	15	and	and	CCONJ
esutjss-172	483	16	a	a	DET
esutjss-172	483	17	panacea	panacea	NOUN
esutjss-172	483	18	for	for	ADP
esutjss-172	483	19	the	the	DET
esutjss-172	483	20	nation	nation	NOUN
esutjss-172	483	21	’s	’s	PART
esutjss-172	483	22	poor	poor	ADJ
esutjss-172	483	23	economic	economic	ADJ
esutjss-172	483	24	development	development	NOUN
esutjss-172	483	25	status	status	NOUN
esutjss-172	483	26	sky	sky	NOUN
esutjss-172	483	27	.	.	PUNCT
esutjss-172	484	1	journal	journal	PROPN
esutjss-172	484	2	of	of	ADP
esutjss-172	484	3	business	business	PROPN
esutjss-172	484	4	administration	administration	NOUN
esutjss-172	484	5	and	and	CCONJ
esutjss-172	484	6	management	management	NOUN
esutjss-172	484	7	,	,	PUNCT
esutjss-172	484	8	2(4	2(4	NUM
esutjss-172	484	9	)	)	PUNCT
esutjss-172	484	10	,	,	PUNCT
esutjss-172	484	11	019	019	NUM
esutjss-172	484	12	–	–	PUNCT
esutjss-172	484	13	028	028	NUM
esutjss-172	484	14	.	.	PUNCT
esutjss-172	485	1	http://www.skyjournals.org/sjbam	http://www.skyjournals.org/sjbam	PROPN
esutjss-172	485	2	.	.	PUNCT
esutjss-172	485	3	appah	appah	PROPN
esutjss-172	485	4	,	,	PUNCT
esutjss-172	485	5	e.	e.	PROPN
esutjss-172	485	6	&	&	CCONJ
esutjss-172	485	7	bariweni	bariweni	PROPN
esutjss-172	485	8	,	,	PUNCT
esutjss-172	485	9	b.	b.	PROPN
esutjss-172	485	10	(	(	PUNCT
esutjss-172	485	11	2013	2013	NUM
esutjss-172	485	12	)	)	PUNCT
esutjss-172	485	13	.	.	PUNCT
esutjss-172	486	1	an	an	DET
esutjss-172	486	2	examination	examination	NOUN
esutjss-172	486	3	of	of	ADP
esutjss-172	486	4	the	the	DET
esutjss-172	486	5	effectiveness	effectiveness	NOUN
esutjss-172	486	6	of	of	ADP
esutjss-172	486	7	auditing	auditing	NOUN
esutjss-172	486	8	of	of	ADP
esutjss-172	486	9	local	local	ADJ
esutjss-172	486	10	government	government	NOUN
esutjss-172	486	11	financial	financial	ADJ
esutjss-172	486	12	reports	report	NOUN
esutjss-172	486	13	in	in	ADP
esutjss-172	486	14	bayelsa	bayelsa	PROPN
esutjss-172	486	15	state	state	NOUN
esutjss-172	486	16	,	,	PUNCT
esutjss-172	486	17	nigeria	nigeria	PROPN
esutjss-172	486	18	.	.	PUNCT
esutjss-172	487	1	research	research	NOUN
esutjss-172	487	2	journal	journal	PROPN
esutjss-172	487	3	of	of	ADP
esutjss-172	487	4	social	social	ADJ
esutjss-172	487	5	sciences	science	NOUN
esutjss-172	487	6	5(2	5(2	NUM
esutjss-172	487	7	):	):	PUNCT
esutjss-172	487	8	45	45	NUM
esutjss-172	487	9	-	-	SYM
esutjss-172	487	10	53	53	NUM
esutjss-172	487	11	.	.	PUNCT
esutjss-172	488	1	bakre	bakre	NOUN
esutjss-172	488	2	,	,	PUNCT
esutjss-172	488	3	o.	o.	NOUN
esutjss-172	488	4	m.	m.	NOUN
esutjss-172	488	5	(	(	PUNCT
esutjss-172	488	6	2008	2008	NUM
esutjss-172	488	7	)	)	PUNCT
esutjss-172	488	8	.	.	PUNCT
esutjss-172	489	1	looting	loot	VERB
esutjss-172	489	2	by	by	ADP
esutjss-172	489	3	the	the	DET
esutjss-172	489	4	ruling	rule	VERB
esutjss-172	489	5	elite	elite	NOUN
esutjss-172	489	6	,	,	PUNCT
esutjss-172	489	7	multinational	multinational	ADJ
esutjss-172	489	8	corporations	corporation	NOUN
esutjss-172	489	9	,	,	PUNCT
esutjss-172	489	10	and	and	CCONJ
esutjss-172	489	11	the	the	DET
esutjss-172	489	12	accountants	accountant	NOUN
esutjss-172	489	13	:	:	PUNCT
esutjss-172	489	14	the	the	DET
esutjss-172	489	15	genesis	genesis	NOUN
esutjss-172	489	16	of	of	ADP
esutjss-172	489	17	indebtedness	indebtedness	NOUN
esutjss-172	489	18	,	,	PUNCT
esutjss-172	489	19	poverty	poverty	NOUN
esutjss-172	489	20	and	and	CCONJ
esutjss-172	489	21	underdevelopment	underdevelopment	NOUN
esutjss-172	489	22	in	in	ADP
esutjss-172	489	23	nigeria	nigeria	PROPN
esutjss-172	489	24	,	,	PUNCT
esutjss-172	489	25	paper	paper	NOUN
esutjss-172	489	26	presented	present	VERB
esutjss-172	489	27	at	at	ADP
esutjss-172	489	28	the	the	DET
esutjss-172	489	29	2008	2008	NUM
esutjss-172	489	30	university	university	PROPN
esutjss-172	489	31	of	of	ADP
esutjss-172	489	32	essex	essex	PROPN
esutjss-172	489	33	tax	tax	NOUN
esutjss-172	489	34	workshop	workshop	NOUN
esutjss-172	489	35	,	,	PUNCT
esutjss-172	489	36	essex	essex	NOUN
esutjss-172	489	37	business	business	NOUN
esutjss-172	489	38	school	school	PROPN
esutjss-172	489	39	,	,	PUNCT
esutjss-172	489	40	university	university	NOUN
esutjss-172	489	41	of	of	ADP
esutjss-172	489	42	essex	essex	PROPN
esutjss-172	489	43	,	,	PUNCT
esutjss-172	489	44	uk	uk	PROPN
esutjss-172	489	45	,	,	PUNCT
esutjss-172	489	46	july	july	PROPN
esutjss-172	489	47	.	.	PUNCT
esutjss-172	490	1	balkaran	balkaran	PROPN
esutjss-172	490	2	,	,	PUNCT
esutjss-172	490	3	l.	l.	PROPN
esutjss-172	490	4	(	(	PUNCT
esutjss-172	490	5	n.d	n.d	PROPN
esutjss-172	490	6	)	)	PUNCT
esutjss-172	490	7	.	.	PUNCT
esutjss-172	491	1	the	the	DET
esutjss-172	491	2	role	role	NOUN
esutjss-172	491	3	of	of	ADP
esutjss-172	491	4	accountants	accountant	NOUN
esutjss-172	491	5	and	and	CCONJ
esutjss-172	491	6	auditors	auditor	NOUN
esutjss-172	491	7	in	in	ADP
esutjss-172	491	8	fighting	fight	VERB
esutjss-172	491	9	corruption	corruption	NOUN
esutjss-172	491	10	.	.	PUNCT
esutjss-172	492	1	part	part	NOUN
esutjss-172	492	2	1	1	NUM
esutjss-172	492	3	,	,	PUNCT
esutjss-172	492	4	understanding	understand	VERB
esutjss-172	492	5	the	the	DET
esutjss-172	492	6	nature	nature	NOUN
esutjss-172	492	7	and	and	CCONJ
esutjss-172	492	8	impact	impact	NOUN
esutjss-172	492	9	.	.	PUNCT
esutjss-172	493	1	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie	NOUN
esutjss-172	493	2	=	=	NOUN
esutjss-172	493	3	chigo	chigo	PROPN
esutjss-172	493	4	,	,	PUNCT
esutjss-172	493	5	u.	u.	PROPN
esutjss-172	493	6	c.	c.	PROPN
esutjss-172	493	7	,	,	PUNCT
esutjss-172	493	8	&	&	CCONJ
esutjss-172	493	9	ijeoma	ijeoma	NOUN
esutjss-172	493	10	,	,	PUNCT
esutjss-172	493	11	o.	o.	PROPN
esutjss-172	493	12	p.	p.	NOUN
esutjss-172	493	13	(	(	PUNCT
esutjss-172	493	14	2015	2015	NUM
esutjss-172	493	15	)	)	PUNCT
esutjss-172	493	16	.	.	PUNCT
esutjss-172	494	1	the	the	DET
esutjss-172	494	2	challenges	challenge	NOUN
esutjss-172	494	3	of	of	ADP
esutjss-172	494	4	professional	professional	ADJ
esutjss-172	494	5	accounting	accounting	NOUN
esutjss-172	494	6	practices	practice	NOUN
esutjss-172	494	7	in	in	ADP
esutjss-172	494	8	nigeria	nigeria	PROPN
esutjss-172	494	9	private	private	ADJ
esutjss-172	494	10	sector	sector	NOUN
esutjss-172	494	11	with	with	ADP
esutjss-172	494	12	respect	respect	NOUN
esutjss-172	494	13	to	to	ADP
esutjss-172	494	14	financial	financial	ADJ
esutjss-172	494	15	failures	failure	NOUN
esutjss-172	494	16	in	in	ADP
esutjss-172	494	17	recent	recent	ADJ
esutjss-172	494	18	times	time	NOUN
esutjss-172	494	19	.	.	PUNCT
esutjss-172	495	1	international	international	ADJ
esutjss-172	495	2	journal	journal	PROPN
esutjss-172	495	3	of	of	ADP
esutjss-172	495	4	research	research	NOUN
esutjss-172	495	5	,	,	PUNCT
esutjss-172	495	6	5(3)1	5(3)1	NOUN
esutjss-172	495	7	-	-	SYM
esutjss-172	495	8	24	24	NUM
esutjss-172	495	9	.	.	PUNCT
esutjss-172	496	1	doi	doi	NOUN
esutjss-172	496	2	:	:	PUNCT
esutjss-172	496	3	https://doi.org/10.5281/zenodo.439553	https://doi.org/10.5281/zenodo.439553	NOUN
esutjss-172	496	4	.	.	PUNCT
esutjss-172	497	1	ehioghiren	ehioghiren	PROPN
esutjss-172	497	2	,	,	PUNCT
esutjss-172	497	3	e.	e.	PROPN
esutjss-172	497	4	e.	e.	PROPN
esutjss-172	497	5	atu	atu	PROPN
esutjss-172	497	6	,	,	PUNCT
esutjss-172	497	7	o.	o.	PROPN
esutjss-172	497	8	o.	o.	PROPN
esutjss-172	497	9	k.	k.	PROPN
esutjss-172	498	1	(	(	PUNCT
esutjss-172	498	2	2016	2016	NUM
esutjss-172	498	3	)	)	PUNCT
esutjss-172	498	4	.	.	PUNCT
esutjss-172	499	1	forensic	forensic	ADJ
esutjss-172	499	2	accounting	accounting	NOUN
esutjss-172	499	3	and	and	CCONJ
esutjss-172	499	4	fraud	fraud	NOUN
esutjss-172	499	5	management	management	NOUN
esutjss-172	499	6	:	:	PUNCT
esutjss-172	499	7	evidence	evidence	NOUN
esutjss-172	499	8	from	from	ADP
esutjss-172	499	9	nigeria	nigeria	PROPN
esutjss-172	499	10	.	.	PUNCT
esutjss-172	500	1	igbinedion	igbinedion	PROPN
esutjss-172	500	2	university	university	PROPN
esutjss-172	500	3	journal	journal	NOUN
esutjss-172	500	4	of	of	ADP
esutjss-172	500	5	accounting	account	VERB
esutjss-172	500	6	2	2	NUM
esutjss-172	500	7	,	,	PUNCT
esutjss-172	500	8	1	1	NUM
esutjss-172	500	9	-	-	SYM
esutjss-172	500	10	64	64	NUM
esutjss-172	500	11	.	.	PUNCT
esutjss-172	501	1	ejededawe	ejededawe	PROPN
esutjss-172	501	2	,	,	PUNCT
esutjss-172	501	3	o.	o.	PROPN
esutjss-172	501	4	a.	a.	NOUN
esutjss-172	501	5	(	(	PUNCT
esutjss-172	501	6	2014	2014	NUM
esutjss-172	501	7	)	)	PUNCT
esutjss-172	501	8	.	.	PUNCT
esutjss-172	502	1	assessment	assessment	NOUN
esutjss-172	502	2	of	of	ADP
esutjss-172	502	3	the	the	DET
esutjss-172	502	4	accounting	accounting	NOUN
esutjss-172	502	5	procedure	procedure	NOUN
esutjss-172	502	6	in	in	ADP
esutjss-172	502	7	the	the	DET
esutjss-172	502	8	oil	oil	NOUN
esutjss-172	502	9	and	and	CCONJ
esutjss-172	502	10	gas	gas	NOUN
esutjss-172	502	11	sector	sector	NOUN
esutjss-172	502	12	of	of	ADP
esutjss-172	502	13	nigeria	nigeria	PROPN
esutjss-172	502	14	economy	economy	NOUN
esutjss-172	502	15	.	.	PUNCT
esutjss-172	503	1	international	international	ADJ
esutjss-172	503	2	journal	journal	PROPN
esutjss-172	503	3	of	of	ADP
esutjss-172	503	4	scientific	scientific	ADJ
esutjss-172	503	5	and	and	CCONJ
esutjss-172	503	6	research	research	NOUN
esutjss-172	503	7	publications	publication	NOUN
esutjss-172	503	8	,	,	PUNCT
esutjss-172	503	9	4(4	4(4	NUM
esutjss-172	503	10	)	)	PUNCT
esutjss-172	503	11	,	,	PUNCT
esutjss-172	503	12	1	1	NUM
esutjss-172	503	13	-	-	SYM
esutjss-172	503	14	6	6	NUM
esutjss-172	503	15	.	.	PUNCT
esutjss-172	504	1	ejezie	ejezie	PROPN
esutjss-172	504	2	,	,	PUNCT
esutjss-172	504	3	s.	s.	PROPN
esutjss-172	504	4	c.	c.	PROPN
esutjss-172	504	5	(	(	PUNCT
esutjss-172	504	6	2017	2017	NUM
esutjss-172	504	7	)	)	PUNCT
esutjss-172	504	8	.	.	PUNCT
esutjss-172	505	1	an	an	DET
esutjss-172	505	2	x	x	NOUN
esutjss-172	505	3	-	-	NOUN
esutjss-172	505	4	ray	ray	NOUN
esutjss-172	505	5	of	of	ADP
esutjss-172	505	6	accounting	accounting	NOUN
esutjss-172	505	7	crimes	crime	NOUN
esutjss-172	505	8	in	in	ADP
esutjss-172	505	9	nigerian	nigerian	ADJ
esutjss-172	505	10	tertiary	tertiary	ADJ
esutjss-172	505	11	educational	educational	ADJ
esutjss-172	505	12	institutions	institution	NOUN
esutjss-172	505	13	:	:	PUNCT
esutjss-172	505	14	focus	focus	VERB
esutjss-172	505	15	on	on	ADP
esutjss-172	505	16	payroll	payroll	NOUN
esutjss-172	505	17	section	section	NOUN
esutjss-172	505	18	.	.	PUNCT
esutjss-172	506	1	international	international	ADJ
esutjss-172	506	2	journal	journal	PROPN
esutjss-172	506	3	of	of	ADP
esutjss-172	506	4	advanced	advanced	ADJ
esutjss-172	506	5	studies	study	NOUN
esutjss-172	506	6	in	in	ADP
esutjss-172	506	7	business	business	NOUN
esutjss-172	506	8	strategies	strategy	NOUN
esutjss-172	506	9	and	and	CCONJ
esutjss-172	506	10	management	management	NOUN
esutjss-172	506	11	,	,	PUNCT
esutjss-172	506	12	5(1	5(1	NUM
esutjss-172	506	13	)	)	PUNCT
esutjss-172	506	14	,	,	PUNCT
esutjss-172	506	15	1	1	NUM
esutjss-172	506	16	-	-	SYM
esutjss-172	506	17	10	10	NUM
esutjss-172	506	18	.	.	PUNCT
esutjss-172	507	1	ekpo	ekpo	NOUN
esutjss-172	507	2	,	,	PUNCT
esutjss-172	507	3	c.	c.	PROPN
esutjss-172	507	4	e.	e.	PROPN
esutjss-172	507	5	,	,	PUNCT
esutjss-172	507	6	chime	chime	PROPN
esutjss-172	507	7	,	,	PUNCT
esutjss-172	507	8	j.	j.	PROPN
esutjss-172	507	9	,	,	PUNCT
esutjss-172	507	10	&	&	CCONJ
esutjss-172	507	11	enor	enor	PROPN
esutjss-172	507	12	,	,	PUNCT
esutjss-172	507	13	f.	f.	PROPN
esutjss-172	507	14	n.	n.	PROPN
esutjss-172	507	15	(	(	PUNCT
esutjss-172	507	16	2016	2016	NUM
esutjss-172	507	17	)	)	PUNCT
esutjss-172	507	18	.	.	PUNCT
esutjss-172	508	1	the	the	DET
esutjss-172	508	2	irony	irony	NOUN
esutjss-172	508	3	of	of	ADP
esutjss-172	508	4	nigeria	nigeria	PROPN
esutjss-172	508	5	’s	’s	PART
esutjss-172	508	6	fight	fight	NOUN
esutjss-172	508	7	against	against	ADP
esutjss-172	508	8	corruption	corruption	NOUN
esutjss-172	508	9	:	:	PUNCT
esutjss-172	508	10	an	an	DET
esutjss-172	508	11	appraisal	appraisal	NOUN
esutjss-172	508	12	of	of	ADP
esutjss-172	508	13	president	president	PROPN
esutjss-172	508	14	muhammadu	muhammadu	VERB
esutjss-172	508	15	buhari	buhari	PROPN
esutjss-172	508	16	’s	’s	PART
esutjss-172	508	17	first	first	ADJ
esutjss-172	508	18	eight	eight	NUM
esutjss-172	508	19	months	month	NOUN
esutjss-172	508	20	in	in	ADP
esutjss-172	508	21	office	office	NOUN
esutjss-172	508	22	.	.	PUNCT
esutjss-172	509	1	international	international	ADJ
esutjss-172	509	2	journal	journal	NOUN
esutjss-172	509	3	of	of	ADP
esutjss-172	509	4	history	history	NOUN
esutjss-172	509	5	and	and	CCONJ
esutjss-172	509	6	philosophical	philosophical	ADJ
esutjss-172	509	7	research	research	NOUN
esutjss-172	509	8	,	,	PUNCT
esutjss-172	509	9	4(1	4(1	NOUN
esutjss-172	509	10	)	)	PUNCT
esutjss-172	509	11	,	,	PUNCT
esutjss-172	509	12	61	61	NUM
esutjss-172	509	13	-	-	SYM
esutjss-172	509	14	73	73	NUM
esutjss-172	509	15	.	.	PUNCT
esutjss-172	510	1	www.eajournals.orgf8&oe	www.eajournals.orgf8&oe	NOUN
esutjss-172	510	2	=	=	NOUN
esutjss-172	510	3	tf8	tf8	PROPN
esutjss-172	510	4	.	.	PUNCT
esutjss-172	510	5	ekwedike	ekwedike	PROPN
esutjss-172	510	6	,	,	PUNCT
esutjss-172	510	7	m.	m.	NOUN
esutjss-172	510	8	(	(	PUNCT
esutjss-172	510	9	2005	2005	NUM
esutjss-172	510	10	)	)	PUNCT
esutjss-172	510	11	.	.	PUNCT
esutjss-172	511	1	seeds	seed	NOUN
esutjss-172	511	2	benchmarking	benchmarke	VERB
esutjss-172	511	3	:	:	PUNCT
esutjss-172	511	4	the	the	DET
esutjss-172	511	5	assessment	assessment	NOUN
esutjss-172	511	6	of	of	ADP
esutjss-172	511	7	reform	reform	NOUN
esutjss-172	511	8	and	and	CCONJ
esutjss-172	511	9	quality	quality	NOUN
esutjss-172	511	10	of	of	ADP
esutjss-172	511	11	governance	governance	NOUN
esutjss-172	511	12	in	in	ADP
esutjss-172	511	13	states	state	NOUN
esutjss-172	511	14	,	,	PUNCT
esutjss-172	511	15	available	available	ADJ
esutjss-172	511	16	at	at	ADP
esutjss-172	511	17	:	:	PUNCT
esutjss-172	511	18	http://www.nigeriavillagesquare.com/content/view/1917/55/	http://www.nigeriavillagesquare.com/content/view/1917/55/	NOUN
esutjss-172	511	19	enweremadu	enweremadu	ADJ
esutjss-172	511	20	,	,	PUNCT
esutjss-172	511	21	d.	d.	PROPN
esutjss-172	511	22	u.	u.	PROPN
esutjss-172	511	23	(	(	PUNCT
esutjss-172	511	24	2012	2012	NUM
esutjss-172	511	25	)	)	PUNCT
esutjss-172	511	26	.	.	PUNCT
esutjss-172	512	1	anti	anti	ADJ
esutjss-172	512	2	-	-	ADJ
esutjss-172	512	3	corruption	corruption	ADJ
esutjss-172	512	4	campaign	campaign	NOUN
esutjss-172	512	5	in	in	ADP
esutjss-172	512	6	nigeria	nigeria	PROPN
esutjss-172	512	7	(	(	PUNCT
esutjss-172	512	8	1999	1999	NUM
esutjss-172	512	9	-	-	SYM
esutjss-172	512	10	2007	2007	NUM
esutjss-172	512	11	)	)	PUNCT
esutjss-172	512	12	.	.	PUNCT
esutjss-172	513	1	west	west	ADJ
esutjss-172	513	2	african	african	ADJ
esutjss-172	513	3	politics	politic	NOUN
esutjss-172	513	4	and	and	CCONJ
esutjss-172	513	5	society	society	NOUN
esutjss-172	513	6	series	series	NOUN
esutjss-172	513	7	.	.	PUNCT
esutjss-172	514	1	african	african	ADJ
esutjss-172	514	2	studies	study	NOUN
esutjss-172	514	3	centre	centre	NOUN
esutjss-172	514	4	,	,	PUNCT
esutjss-172	514	5	1	1	NUM
esutjss-172	514	6	,	,	PUNCT
esutjss-172	514	7	1	1	NUM
esutjss-172	514	8	-	-	SYM
esutjss-172	514	9	218	218	NUM
esutjss-172	514	10	.	.	PUNCT
esutjss-172	515	1	http	http	NOUN
esutjss-172	515	2	asc@ascleiden.nl	asc@ascleiden.nl	PROPN
esutjss-172	515	3	www.ascleiden.nl	www.ascleiden.nl	NOUN
esutjss-172	515	4	everett	everett	PROPN
esutjss-172	515	5	,	,	PUNCT
esutjss-172	515	6	j.	j.	PROPN
esutjss-172	515	7	,	,	PUNCT
esutjss-172	515	8	neu	neu	PROPN
esutjss-172	515	9	,	,	PUNCT
esutjss-172	515	10	d.	d.	PROPN
esutjss-172	515	11	,	,	PUNCT
esutjss-172	515	12	&	&	CCONJ
esutjss-172	515	13	rahaman	rahaman	PROPN
esutjss-172	515	14	,	,	PUNCT
esutjss-172	515	15	a.	a.	PROPN
esutjss-172	515	16	s.	s.	PROPN
esutjss-172	515	17	(	(	PUNCT
esutjss-172	515	18	2007	2007	NUM
esutjss-172	515	19	)	)	PUNCT
esutjss-172	515	20	.	.	PUNCT
esutjss-172	516	1	accounting	accounting	NOUN
esutjss-172	516	2	and	and	CCONJ
esutjss-172	516	3	the	the	DET
esutjss-172	516	4	global	global	ADJ
esutjss-172	516	5	fight	fight	NOUN
esutjss-172	516	6	against	against	ADP
esutjss-172	516	7	corruption	corruption	NOUN
esutjss-172	516	8	.	.	PUNCT
esutjss-172	517	1	accounting	accounting	NOUN
esutjss-172	517	2	,	,	PUNCT
esutjss-172	517	3	organisations	organisation	NOUN
esutjss-172	517	4	and	and	CCONJ
esutjss-172	517	5	society	society	NOUN
esutjss-172	517	6	,	,	PUNCT
esutjss-172	517	7	32(6	32(6	NUM
esutjss-172	517	8	)	)	PUNCT
esutjss-172	517	9	,	,	PUNCT
esutjss-172	517	10	513–542	513–542	NUM
esutjss-172	517	11	.	.	PUNCT
esutjss-172	518	1	doi:10.1016	doi:10.1016	PROPN
esutjss-172	518	2	/	/	SYM
esutjss-172	518	3	j.aos.2006.07.002	j.aos.2006.07.002	PROPN
esutjss-172	518	4	.	.	PUNCT
esutjss-172	519	1	global	global	ADJ
esutjss-172	519	2	financial	financial	ADJ
esutjss-172	519	3	integrity	integrity	NOUN
esutjss-172	519	4	,	,	PUNCT
esutjss-172	519	5	(	(	PUNCT
esutjss-172	519	6	2017	2017	NUM
esutjss-172	519	7	)	)	PUNCT
esutjss-172	519	8	.	.	PUNCT
esutjss-172	520	1	illicit	illicit	ADJ
esutjss-172	520	2	financial	financial	ADJ
esutjss-172	520	3	flows	flow	NOUN
esutjss-172	520	4	to	to	PART
esutjss-172	520	5	and	and	CCONJ
esutjss-172	520	6	from	from	ADP
esutjss-172	520	7	developing	develop	VERB
esutjss-172	520	8	countries	country	NOUN
esutjss-172	520	9	:	:	PUNCT
esutjss-172	520	10	2005–2014	2005–2014	NUM
esutjss-172	520	11	,	,	PUNCT
esutjss-172	520	12	april	april	PROPN
esutjss-172	520	13	2017	2017	NUM
esutjss-172	520	14	.	.	PUNCT
esutjss-172	521	1	http://www.gfintegrity.org/wp-content/uploads/2017/05/gfiiff-report-2017_final	http://www.gfintegrity.org/wp-content/uploads/2017/05/gfiiff-report-2017_final	ADJ
esutjss-172	521	2	.	.	PUNCT
esutjss-172	522	1	hayes	hayes	PROPN
esutjss-172	522	2	,	,	PUNCT
esutjss-172	522	3	r.	r.	PROPN
esutjss-172	522	4	a.	a.	PROPN
esutjss-172	522	5	,	,	PUNCT
esutjss-172	522	6	schilder	schilder	PROPN
esutjss-172	522	7	,	,	PUNCT
esutjss-172	522	8	r.	r.	PROPN
esutjss-172	522	9	,	,	PUNCT
esutjss-172	522	10	&	&	CCONJ
esutjss-172	522	11	dassen	dassen	PROPN
esutjss-172	522	12	,	,	PUNCT
esutjss-172	522	13	w.	w.	PROPN
esutjss-172	522	14	p.	p.	PROPN
esutjss-172	522	15	(	(	PUNCT
esutjss-172	522	16	1999	1999	NUM
esutjss-172	522	17	)	)	PUNCT
esutjss-172	522	18	.	.	PUNCT
esutjss-172	523	1	principles	principle	NOUN
esutjss-172	523	2	of	of	ADP
esutjss-172	523	3	auditing	auditing	NOUN
esutjss-172	523	4	:	:	PUNCT
esutjss-172	523	5	the	the	DET
esutjss-172	523	6	theory	theory	NOUN
esutjss-172	523	7	and	and	CCONJ
esutjss-172	523	8	practice	practice	NOUN
esutjss-172	523	9	of	of	ADP
esutjss-172	523	10	auditing	auditing	NOUN
esutjss-172	523	11	.	.	PUNCT
esutjss-172	524	1	lagos	lago	NOUN
esutjss-172	524	2	:	:	PUNCT
esutjss-172	524	3	gilgal	gilgal	ADJ
esutjss-172	524	4	publications	publication	NOUN
esutjss-172	524	5	.	.	PUNCT
esutjss-172	525	1	hoffmann	hoffmann	PROPN
esutjss-172	525	2	,	,	PUNCT
esutjss-172	525	3	l.	l.	PROPN
esutjss-172	525	4	k.	k.	PROPN
esutjss-172	525	5	,	,	PUNCT
esutjss-172	525	6	&	&	CCONJ
esutjss-172	525	7	patel	patel	PROPN
esutjss-172	525	8	,	,	PUNCT
esutjss-172	525	9	r.	r.	PROPN
esutjss-172	525	10	n.	n.	PROPN
esutjss-172	525	11	(	(	PUNCT
esutjss-172	525	12	2017	2017	NUM
esutjss-172	525	13	)	)	PUNCT
esutjss-172	525	14	.	.	PUNCT
esutjss-172	526	1	collective	collective	ADJ
esutjss-172	526	2	action	action	NOUN
esutjss-172	526	3	on	on	ADP
esutjss-172	526	4	corruption	corruption	NOUN
esutjss-172	526	5	in	in	ADP
esutjss-172	526	6	nigeria	nigeria	PROPN
esutjss-172	526	7	a	a	DET
esutjss-172	526	8	social	social	ADJ
esutjss-172	526	9	norms	norm	NOUN
esutjss-172	526	10	approach	approach	NOUN
esutjss-172	526	11	to	to	ADP
esutjss-172	526	12	connecting	connect	VERB
esutjss-172	526	13	society	society	NOUN
esutjss-172	526	14	and	and	CCONJ
esutjss-172	526	15	institutions	institution	NOUN
esutjss-172	526	16	.	.	PUNCT
esutjss-172	527	1	the	the	DET
esutjss-172	527	2	royal	royal	PROPN
esutjss-172	527	3	institute	institute	PROPN
esutjss-172	527	4	of	of	ADP
esutjss-172	527	5	international	international	PROPN
esutjss-172	527	6	affairs	affair	NOUN
esutjss-172	527	7	.	.	PUNCT
esutjss-172	528	1	1	1	NUM
esutjss-172	528	2	-	-	SYM
esutjss-172	528	3	53	53	NUM
esutjss-172	528	4	.	.	PUNCT
esutjss-172	529	1	http://www.skyjournals.org/sjbam	http://www.skyjournals.org/sjbam	NOUN
esutjss-172	529	2	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie	NOUN
esutjss-172	529	3	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie	http://www.google.com/search?q=google.com&sourceid=ie7&rls=com.microsoft:enie	NOUN
esutjss-172	529	4	https://doi.org/10.5281/zenodo.439553	https://doi.org/10.5281/zenodo.439553	NOUN
esutjss-172	529	5	http://www.eajournals.orgf8&oe	http://www.eajournals.orgf8&oe	NOUN
esutjss-172	529	6	=	=	NOUN
esutjss-172	529	7	tf8/	tf8/	NOUN
esutjss-172	529	8	http://www.nigeriavillagesquare.com/content/view/1917/55/	http://www.nigeriavillagesquare.com/content/view/1917/55/	VERB
esutjss-172	529	9	mailto:asc@ascleiden.nl	mailto:asc@ascleiden.nl	NOUN
esutjss-172	529	10	http://www.ascleiden.nl/	http://www.ascleiden.nl/	PRON
esutjss-172	529	11	http://www.gfintegrity.org/wp-content/uploads/2017/05/gfi-iff-report-2017_final	http://www.gfintegrity.org/wp-content/uploads/2017/05/gfi-iff-report-2017_final	PROPN
esutjss-172	529	12	http://www.gfintegrity.org/wp-content/uploads/2017/05/gfi-iff-report-2017_final	http://www.gfintegrity.org/wp-content/uploads/2017/05/gfi-iff-report-2017_final	ADJ
esutjss-172	529	13	201	201	NUM
esutjss-172	529	14	ican	ican	NOUN
esutjss-172	529	15	,	,	PUNCT
esutjss-172	529	16	(	(	PUNCT
esutjss-172	529	17	2009	2009	NUM
esutjss-172	529	18	)	)	PUNCT
esutjss-172	529	19	.	.	PUNCT
esutjss-172	530	1	public	public	ADJ
esutjss-172	530	2	sector	sector	NOUN
esutjss-172	530	3	accounting	accounting	NOUN
esutjss-172	530	4	and	and	CCONJ
esutjss-172	530	5	finance	finance	NOUN
esutjss-172	530	6	.	.	PUNCT
esutjss-172	531	1	starry	starry	ADJ
esutjss-172	531	2	gold	gold	PROPN
esutjss-172	531	3	academy	academy	PROPN
esutjss-172	531	4	.	.	PUNCT
esutjss-172	532	1	www.starrygoldacademy.com	www.starrygoldacademy.com	X
esutjss-172	532	2	.	.	PUNCT
esutjss-172	533	1	ike	ike	PROPN
esutjss-172	533	2	,	,	PUNCT
esutjss-172	533	3	n.	n.	PROPN
esutjss-172	533	4	(	(	PUNCT
esutjss-172	533	5	2009	2009	NUM
esutjss-172	533	6	)	)	PUNCT
esutjss-172	533	7	.	.	PUNCT
esutjss-172	534	1	corruption	corruption	NOUN
esutjss-172	534	2	and	and	CCONJ
esutjss-172	534	3	its	its	PRON
esutjss-172	534	4	impact	impact	NOUN
esutjss-172	534	5	on	on	ADP
esutjss-172	534	6	the	the	DET
esutjss-172	534	7	economic	economic	ADJ
esutjss-172	534	8	development	development	NOUN
esutjss-172	534	9	of	of	ADP
esutjss-172	534	10	nigeria	nigeria	PROPN
esutjss-172	534	11	.	.	PUNCT
esutjss-172	535	1	eprints.covenantuniversity.edu.ng/663/.	eprints.covenantuniversity.edu.ng/663/.	PROPN
esutjss-172	535	2	john	john	PROPN
esutjss-172	535	3	,	,	PUNCT
esutjss-172	535	4	i.	i.	PROPN
esutjss-172	535	5	o.	o.	PROPN
esutjss-172	535	6	(	(	PUNCT
esutjss-172	535	7	2013	2013	NUM
esutjss-172	535	8	)	)	PUNCT
esutjss-172	535	9	.	.	PUNCT
esutjss-172	536	1	combating	combat	VERB
esutjss-172	536	2	corruption	corruption	NOUN
esutjss-172	536	3	in	in	ADP
esutjss-172	536	4	nigeria	nigeria	PROPN
esutjss-172	536	5	:	:	PUNCT
esutjss-172	536	6	the	the	DET
esutjss-172	536	7	role	role	NOUN
esutjss-172	536	8	of	of	ADP
esutjss-172	536	9	the	the	DET
esutjss-172	536	10	public	public	ADJ
esutjss-172	536	11	sector	sector	NOUN
esutjss-172	536	12	auditors	auditor	NOUN
esutjss-172	536	13	.	.	PUNCT
esutjss-172	537	1	research	research	NOUN
esutjss-172	537	2	journal	journal	PROPN
esutjss-172	537	3	of	of	ADP
esutjss-172	537	4	finance	finance	NOUN
esutjss-172	537	5	and	and	CCONJ
esutjss-172	537	6	accounting	accounting	NOUN
esutjss-172	537	7	,	,	PUNCT
esutjss-172	537	8	4(4	4(4	NUM
esutjss-172	537	9	)	)	PUNCT
esutjss-172	537	10	,	,	PUNCT
esutjss-172	537	11	122	122	NUM
esutjss-172	537	12	-	-	SYM
esutjss-172	537	13	131	131	NUM
esutjss-172	537	14	.	.	PUNCT
esutjss-172	538	1	josiah	josiah	PROPN
esutjss-172	538	2	,	,	PUNCT
esutjss-172	538	3	m.	m.	NOUN
esutjss-172	538	4	,	,	PUNCT
esutjss-172	538	5	adediran	adediran	ADJ
esutjss-172	538	6	,	,	PUNCT
esutjss-172	538	7	a.	a.	NOUN
esutjss-172	538	8	s.	s.	PROPN
esutjss-172	538	9	,	,	PUNCT
esutjss-172	538	10	&	&	CCONJ
esutjss-172	538	11	akpeti	akpeti	PROPN
esutjss-172	538	12	,	,	PUNCT
esutjss-172	538	13	o.	o.	PROPN
esutjss-172	538	14	e.	e.	PROPN
esutjss-172	538	15	(	(	PUNCT
esutjss-172	538	16	2012	2012	NUM
esutjss-172	538	17	)	)	PUNCT
esutjss-172	538	18	.	.	PUNCT
esutjss-172	539	1	evaluation	evaluation	NOUN
esutjss-172	539	2	of	of	ADP
esutjss-172	539	3	roles	role	NOUN
esutjss-172	539	4	of	of	ADP
esutjss-172	539	5	auditors	auditor	NOUN
esutjss-172	539	6	in	in	ADP
esutjss-172	539	7	the	the	DET
esutjss-172	539	8	fraud	fraud	NOUN
esutjss-172	539	9	detection	detection	NOUN
esutjss-172	539	10	and	and	CCONJ
esutjss-172	539	11	investigation	investigation	NOUN
esutjss-172	539	12	in	in	ADP
esutjss-172	539	13	nigerian	nigerian	ADJ
esutjss-172	539	14	industries	industry	NOUN
esutjss-172	539	15	.	.	PUNCT
esutjss-172	540	1	american	american	ADJ
esutjss-172	540	2	journal	journal	PROPN
esutjss-172	540	3	of	of	ADP
esutjss-172	540	4	social	social	ADJ
esutjss-172	540	5	and	and	CCONJ
esutjss-172	540	6	management	management	NOUN
esutjss-172	540	7	sciences	science	NOUN
esutjss-172	540	8	,	,	PUNCT
esutjss-172	540	9	3	3	NUM
esutjss-172	540	10	(	(	PUNCT
esutjss-172	540	11	2	2	NUM
esutjss-172	540	12	)	)	PUNCT
esutjss-172	540	13	,	,	PUNCT
esutjss-172	540	14	49	49	NUM
esutjss-172	540	15	-	-	SYM
esutjss-172	540	16	59	59	NUM
esutjss-172	540	17	.	.	PUNCT
esutjss-172	540	18	doi:10.5251	doi:10.5251	NOUN
esutjss-172	540	19	/	/	SYM
esutjss-172	540	20	ajsms	ajsm	NOUN
esutjss-172	540	21	.	.	PUNCT
esutjss-172	541	1	https://www.scihub.org/ajsms/pdf/2012/2/ajsms-3-2-49-59.pdf	https://www.scihub.org/ajsms/pdf/2012/2/ajsms-3-2-49-59.pdf	PROPN
esutjss-172	541	2	.	.	PUNCT
esutjss-172	542	1	kabir	kabir	PROPN
esutjss-172	542	2	,	,	PUNCT
esutjss-172	542	3	m.	m.	PROPN
esutjss-172	542	4	r.	r.	PROPN
esutjss-172	542	5	,	,	PUNCT
esutjss-172	542	6	rahman	rahman	PROPN
esutjss-172	542	7	,	,	PUNCT
esutjss-172	542	8	m.	m.	NOUN
esutjss-172	542	9	a.	a.	PROPN
esutjss-172	542	10	,	,	PUNCT
esutjss-172	542	11	yunus	yunus	PROPN
esutjss-172	542	12	,	,	PUNCT
esutjss-172	542	13	m.	m.	NOUN
esutjss-172	542	14	,	,	PUNCT
esutjss-172	542	15	&	&	CCONJ
esutjss-172	542	16	chowdhury	chowdhury	PROPN
esutjss-172	542	17	,	,	PUNCT
esutjss-172	542	18	a.	a.	NOUN
esutjss-172	542	19	(	(	PUNCT
esutjss-172	542	20	2015	2015	NUM
esutjss-172	542	21	)	)	PUNCT
esutjss-172	542	22	.	.	PUNCT
esutjss-172	543	1	applications	application	NOUN
esutjss-172	543	2	of	of	ADP
esutjss-172	543	3	accounting	accounting	NOUN
esutjss-172	543	4	software	software	NOUN
esutjss-172	543	5	:	:	PUNCT
esutjss-172	543	6	an	an	DET
esutjss-172	543	7	empirical	empirical	ADJ
esutjss-172	543	8	study	study	NOUN
esutjss-172	543	9	on	on	ADP
esutjss-172	543	10	the	the	DET
esutjss-172	543	11	private	private	ADJ
esutjss-172	543	12	universities	university	NOUN
esutjss-172	543	13	of	of	ADP
esutjss-172	543	14	bangladesh	bangladesh	PROPN
esutjss-172	543	15	.	.	PUNCT
esutjss-172	544	1	world	world	PROPN
esutjss-172	544	2	review	review	PROPN
esutjss-172	544	3	of	of	ADP
esutjss-172	544	4	business	business	NOUN
esutjss-172	544	5	research	research	NOUN
esutjss-172	544	6	,	,	PUNCT
esutjss-172	544	7	5	5	NUM
esutjss-172	544	8	(	(	PUNCT
esutjss-172	544	9	1	1	NUM
esutjss-172	544	10	)	)	PUNCT
esutjss-172	544	11	,	,	PUNCT
esutjss-172	544	12	72–85	72–85	NUM
esutjss-172	544	13	.	.	PUNCT
esutjss-172	545	1	linus	linus	PROPN
esutjss-172	545	2	,	,	PUNCT
esutjss-172	545	3	o.	o.	PROPN
esutjss-172	545	4	(	(	PUNCT
esutjss-172	545	5	2001	2001	NUM
esutjss-172	545	6	)	)	PUNCT
esutjss-172	545	7	,	,	PUNCT
esutjss-172	545	8	marketing	marketing	NOUN
esutjss-172	545	9	strategy	strategy	NOUN
esutjss-172	545	10	effectiveness	effectiveness	NOUN
esutjss-172	545	11	in	in	ADP
esutjss-172	545	12	nigerian	nigerian	ADJ
esutjss-172	545	13	banks	bank	NOUN
esutjss-172	545	14	.	.	PUNCT
esutjss-172	546	1	academy	academy	PROPN
esutjss-172	546	2	of	of	ADP
esutjss-172	546	3	marketing	marketing	NOUN
esutjss-172	546	4	studies	study	NOUN
esutjss-172	546	5	journal	journal	NOUN
esutjss-172	546	6	,	,	PUNCT
esutjss-172	546	7	5(1	5(1	NUM
esutjss-172	546	8	)	)	PUNCT
esutjss-172	546	9	,	,	PUNCT
esutjss-172	546	10	23	23	NUM
esutjss-172	546	11	-	-	SYM
esutjss-172	546	12	30	30	NUM
esutjss-172	546	13	.	.	PUNCT
esutjss-172	547	1	melaye	melaye	NOUN
esutjss-172	547	2	,	,	PUNCT
esutjss-172	547	3	d.	d.	PROPN
esutjss-172	547	4	(	(	PUNCT
esutjss-172	547	5	2013	2013	NUM
esutjss-172	547	6	)	)	PUNCT
esutjss-172	547	7	.	.	PUNCT
esutjss-172	548	1	jonathan	jonathan	PROPN
esutjss-172	548	2	administration	administration	PROPN
esutjss-172	548	3	most	most	ADV
esutjss-172	548	4	corrupt	corrupt	ADJ
esutjss-172	548	5	in	in	ADP
esutjss-172	548	6	history	history	NOUN
esutjss-172	548	7	.	.	PUNCT
esutjss-172	549	1	leadership	leadership	NOUN
esutjss-172	549	2	.	.	PUNCT
esutjss-172	550	1	https://www.facebook.com/leadership	https://www.facebook.com/leadership	X
esutjss-172	550	2	nga	nga	ADV
esutjss-172	550	3	/	/	SYM
esutjss-172	550	4	posts/620659491301411	posts/620659491301411	ADJ
esutjss-172	550	5	.	.	PUNCT
esutjss-172	551	1	modugu	modugu	NOUN
esutjss-172	551	2	,	,	PUNCT
esutjss-172	551	3	k.	k.	PROPN
esutjss-172	551	4	,	,	PUNCT
esutjss-172	551	5	ohonba	ohonba	PROPN
esutjss-172	551	6	,	,	PUNCT
esutjss-172	551	7	n.	n.	NOUN
esutjss-172	551	8	,	,	PUNCT
esutjss-172	551	9	&	&	CCONJ
esutjss-172	551	10	izedonmi	izedonmi	PROPN
esutjss-172	551	11	,	,	PUNCT
esutjss-172	551	12	f.	f.	PROPN
esutjss-172	551	13	(	(	PUNCT
esutjss-172	551	14	2012	2012	NUM
esutjss-172	551	15	)	)	PUNCT
esutjss-172	551	16	.	.	PUNCT
esutjss-172	552	1	challenges	challenge	NOUN
esutjss-172	552	2	of	of	ADP
esutjss-172	552	3	auditors	auditor	NOUN
esutjss-172	552	4	and	and	CCONJ
esutjss-172	552	5	audit	audit	NOUN
esutjss-172	552	6	reporting	report	VERB
esutjss-172	552	7	in	in	ADP
esutjss-172	552	8	a	a	DET
esutjss-172	552	9	corrupt	corrupt	ADJ
esutjss-172	552	10	environment	environment	NOUN
esutjss-172	552	11	.	.	PUNCT
esutjss-172	553	1	research	research	NOUN
esutjss-172	553	2	journal	journal	PROPN
esutjss-172	553	3	of	of	ADP
esutjss-172	553	4	finance	finance	NOUN
esutjss-172	553	5	and	and	CCONJ
esutjss-172	553	6	accounting	accounting	NOUN
esutjss-172	553	7	,	,	PUNCT
esutjss-172	553	8	3(5	3(5	NUM
esutjss-172	553	9	)	)	PUNCT
esutjss-172	553	10	,	,	PUNCT
esutjss-172	553	11	1	1	NUM
esutjss-172	553	12	-	-	SYM
esutjss-172	553	13	6	6	NUM
esutjss-172	553	14	.	.	PUNCT
esutjss-172	554	1	mukoro	mukoro	PROPN
esutjss-172	554	2	,	,	PUNCT
esutjss-172	554	3	d.	d.	PROPN
esutjss-172	554	4	,	,	PUNCT
esutjss-172	554	5	yamusa	yamusa	PROPN
esutjss-172	554	6	,	,	PUNCT
esutjss-172	554	7	o.	o.	PROPN
esutjss-172	554	8	,	,	PUNCT
esutjss-172	554	9	&	&	CCONJ
esutjss-172	554	10	faboyede	faboyede	PROPN
esutjss-172	554	11	,	,	PUNCT
esutjss-172	554	12	s.	s.	PROPN
esutjss-172	554	13	(	(	PUNCT
esutjss-172	554	14	2013	2013	NUM
esutjss-172	554	15	)	)	PUNCT
esutjss-172	554	16	.	.	PUNCT
esutjss-172	555	1	the	the	DET
esutjss-172	555	2	role	role	NOUN
esutjss-172	555	3	of	of	ADP
esutjss-172	555	4	forensic	forensic	ADJ
esutjss-172	555	5	accountants	accountant	NOUN
esutjss-172	555	6	in	in	ADP
esutjss-172	555	7	fraud	fraud	NOUN
esutjss-172	555	8	detection	detection	NOUN
esutjss-172	555	9	and	and	CCONJ
esutjss-172	555	10	national	national	ADJ
esutjss-172	555	11	security	security	NOUN
esutjss-172	555	12	in	in	ADP
esutjss-172	555	13	nigeria	nigeria	PROPN
esutjss-172	555	14	,	,	PUNCT
esutjss-172	555	15	change	change	NOUN
esutjss-172	555	16	and	and	CCONJ
esutjss-172	555	17	leadership	leadership	NOUN
esutjss-172	555	18	:	:	PUNCT
esutjss-172	555	19	evidence	evidence	NOUN
esutjss-172	555	20	from	from	ADP
esutjss-172	555	21	nigeria	nigeria	PROPN
esutjss-172	555	22	.	.	PUNCT
esutjss-172	556	1	asian	asian	ADJ
esutjss-172	556	2	journal	journal	PROPN
esutjss-172	556	3	of	of	ADP
esutjss-172	556	4	management	management	NOUN
esutjss-172	556	5	sciences	sciences	PROPN
esutjss-172	556	6	and	and	CCONJ
esutjss-172	556	7	education	education	NOUN
esutjss-172	556	8	,	,	PUNCT
esutjss-172	556	9	2(2	2(2	NUM
esutjss-172	556	10	)	)	PUNCT
esutjss-172	556	11	,	,	PUNCT
esutjss-172	556	12	56	56	NUM
esutjss-172	556	13	-	-	SYM
esutjss-172	556	14	67	67	NUM
esutjss-172	556	15	.	.	PUNCT
esutjss-172	557	1	nwosu	nwosu	PROPN
esutjss-172	557	2	,	,	PUNCT
esutjss-172	557	3	c.	c.	PROPN
esutjss-172	557	4	o.	o.	PROPN
esutjss-172	557	5	,	,	PUNCT
esutjss-172	557	6	&	&	CCONJ
esutjss-172	557	7	ugwuerua	ugwuerua	PROPN
esutjss-172	557	8	,	,	PUNCT
esutjss-172	557	9	e.	e.	PROPN
esutjss-172	557	10	(	(	PUNCT
esutjss-172	557	11	2014	2014	NUM
esutjss-172	557	12	)	)	PUNCT
esutjss-172	557	13	.	.	PUNCT
esutjss-172	558	1	rotational	rotational	ADJ
esutjss-172	558	2	presidency	presidency	NOUN
esutjss-172	558	3	and	and	CCONJ
esutjss-172	558	4	political	political	ADJ
esutjss-172	558	5	corruption	corruption	NOUN
esutjss-172	558	6	in	in	ADP
esutjss-172	558	7	nigeria	nigeria	PROPN
esutjss-172	558	8	:	:	PUNCT
esutjss-172	558	9	a	a	DET
esutjss-172	558	10	critical	critical	ADJ
esutjss-172	558	11	evaluation	evaluation	NOUN
esutjss-172	558	12	of	of	ADP
esutjss-172	558	13	president	president	PROPN
esutjss-172	558	14	obasanjo	obasanjo	PROPN
esutjss-172	558	15	and	and	CCONJ
esutjss-172	558	16	umoru	umoru	PROPN
esutjss-172	558	17	musa	musa	PROPN
esutjss-172	558	18	yar	yar	PROPN
esutjss-172	558	19	’	'	PUNCT
esutjss-172	558	20	adua	adua	PROPN
esutjss-172	558	21	’s	’s	PART
esutjss-172	558	22	regime	regime	NOUN
esutjss-172	558	23	,	,	PUNCT
esutjss-172	558	24	1999	1999	NUM
esutjss-172	558	25	-	-	SYM
esutjss-172	558	26	2010	2010	NUM
esutjss-172	558	27	.	.	PUNCT
esutjss-172	559	1	journal	journal	NOUN
esutjss-172	559	2	of	of	ADP
esutjss-172	559	3	humanities	humanity	NOUN
esutjss-172	559	4	and	and	CCONJ
esutjss-172	559	5	social	social	ADJ
esutjss-172	559	6	science	science	NOUN
esutjss-172	559	7	,	,	PUNCT
esutjss-172	559	8	19(12	19(12	NUM
esutjss-172	559	9	)	)	PUNCT
esutjss-172	559	10	,	,	PUNCT
esutjss-172	559	11	50	50	NUM
esutjss-172	559	12	-	-	SYM
esutjss-172	559	13	57	57	NUM
esutjss-172	559	14	.	.	PUNCT
esutjss-172	560	1	www.iosrjournals.org	www.iosrjournals.org	PROPN
esutjss-172	560	2	doi	doi	NOUN
esutjss-172	560	3	:	:	PUNCT
esutjss-172	560	4	10.9790/0837	10.9790/0837	NUM
esutjss-172	560	5	-	-	SYM
esutjss-172	560	6	191255057	191255057	NUM
esutjss-172	560	7	.	.	PUNCT
esutjss-172	561	1	ogundiya	ogundiya	PROPN
esutjss-172	561	2	,	,	PUNCT
esutjss-172	561	3	i.	i.	PROPN
esutjss-172	561	4	(	(	PUNCT
esutjss-172	561	5	2009	2009	NUM
esutjss-172	561	6	)	)	PUNCT
esutjss-172	561	7	.	.	PUNCT
esutjss-172	562	1	political	political	ADJ
esutjss-172	562	2	corruption	corruption	NOUN
esutjss-172	562	3	in	in	ADP
esutjss-172	562	4	nigeria	nigeria	PROPN
esutjss-172	562	5	.	.	PUNCT
esutjss-172	563	1	journal	journal	PROPN
esutjss-172	563	2	of	of	ADP
esutjss-172	563	3	anthropologist	anthropologist	PROPN
esutjss-172	563	4	in	in	ADP
esutjss-172	563	5	africa	africa	PROPN
esutjss-172	563	6	,	,	PUNCT
esutjss-172	563	7	11(4	11(4	NUM
esutjss-172	563	8	)	)	PUNCT
esutjss-172	563	9	,	,	PUNCT
esutjss-172	563	10	12	12	NUM
esutjss-172	563	11	.	.	PUNCT
esutjss-172	564	1	okojie	okojie	ADV
esutjss-172	564	2	,	,	PUNCT
esutjss-172	564	3	p.	p.	PROPN
esutjss-172	564	4	,	,	PUNCT
esutjss-172	564	5	&	&	CCONJ
esutjss-172	564	6	momoh	momoh	ADJ
esutjss-172	564	7	,	,	PUNCT
esutjss-172	564	8	a.	a.	NOUN
esutjss-172	564	9	(	(	PUNCT
esutjss-172	564	10	2005	2005	NUM
esutjss-172	564	11	)	)	PUNCT
esutjss-172	564	12	.	.	PUNCT
esutjss-172	565	1	corruption	corruption	NOUN
esutjss-172	565	2	and	and	CCONJ
esutjss-172	565	3	the	the	DET
esutjss-172	565	4	crisis	crisis	NOUN
esutjss-172	565	5	of	of	ADP
esutjss-172	565	6	development	development	NOUN
esutjss-172	565	7	in	in	ADP
esutjss-172	565	8	nigeria	nigeria	PROPN
esutjss-172	565	9	,	,	PUNCT
esutjss-172	565	10	paper	paper	PROPN
esutjss-172	565	11	presented	present	VERB
esutjss-172	565	12	at	at	ADP
esutjss-172	565	13	the	the	DET
esutjss-172	565	14	conference	conference	NOUN
esutjss-172	565	15	on	on	ADP
esutjss-172	565	16	“	"	PUNCT
esutjss-172	565	17	redesigning	redesign	VERB
esutjss-172	565	18	the	the	DET
esutjss-172	565	19	state	state	NOUN
esutjss-172	565	20	?	?	PUNCT
esutjss-172	566	1	political	political	ADJ
esutjss-172	566	2	corruption	corruption	NOUN
esutjss-172	566	3	in	in	ADP
esutjss-172	566	4	development	development	NOUN
esutjss-172	566	5	policy	policy	NOUN
esutjss-172	566	6	and	and	CCONJ
esutjss-172	566	7	practice	practice	NOUN
esutjss-172	566	8	,	,	PUNCT
esutjss-172	566	9	”	"	PUNCT
esutjss-172	566	10	held	hold	VERB
esutjss-172	566	11	at	at	ADP
esutjss-172	566	12	manchester	manchester	PROPN
esutjss-172	566	13	metropolitan	metropolitan	PROPN
esutjss-172	566	14	university	university	PROPN
esutjss-172	566	15	,	,	PUNCT
esutjss-172	566	16	25	25	NUM
esutjss-172	566	17	november	november	PROPN
esutjss-172	566	18	2005	2005	NUM
esutjss-172	566	19	.	.	PUNCT
esutjss-172	567	1	okoye	okoye	PROPN
esutjss-172	567	2	,	,	PUNCT
esutjss-172	567	3	m.	m.	NOUN
esutjss-172	567	4	(	(	PUNCT
esutjss-172	567	5	2005	2005	NUM
esutjss-172	567	6	)	)	PUNCT
esutjss-172	567	7	.	.	PUNCT
esutjss-172	568	1	how	how	SCONJ
esutjss-172	568	2	to	to	PART
esutjss-172	568	3	tackle	tackle	VERB
esutjss-172	568	4	corruption	corruption	NOUN
esutjss-172	568	5	effectively	effectively	ADV
esutjss-172	568	6	in	in	ADP
esutjss-172	568	7	nigeria	nigeria	PROPN
esutjss-172	568	8	.	.	PUNCT
esutjss-172	569	1	retrieved	retrieve	VERB
esutjss-172	569	2	from	from	ADP
esutjss-172	569	3	http://www.gamji.com/article4000/news4930.htm	http://www.gamji.com/article4000/news4930.htm	PROPN
esutjss-172	569	4	.	.	PUNCT
esutjss-172	569	5	okpala	okpala	PROPN
esutjss-172	569	6	,	,	PUNCT
esutjss-172	569	7	k.	k.	PROPN
esutjss-172	569	8	e.	e.	PROPN
esutjss-172	569	9	(	(	PUNCT
esutjss-172	569	10	2012	2012	NUM
esutjss-172	569	11	)	)	PUNCT
esutjss-172	569	12	.	.	PUNCT
esutjss-172	570	1	fiscal	fiscal	ADJ
esutjss-172	570	2	accountability	accountability	NOUN
esutjss-172	570	3	dilemma	dilemma	NOUN
esutjss-172	570	4	in	in	ADP
esutjss-172	570	5	nigeria	nigeria	PROPN
esutjss-172	570	6	public	public	ADJ
esutjss-172	570	7	sector	sector	NOUN
esutjss-172	570	8	:	:	PUNCT
esutjss-172	570	9	a	a	DET
esutjss-172	570	10	warning	warning	NOUN
esutjss-172	570	11	model	model	NOUN
esutjss-172	570	12	for	for	ADP
esutjss-172	570	13	economic	economic	ADJ
esutjss-172	570	14	retrogression	retrogression	NOUN
esutjss-172	570	15	.	.	PUNCT
esutjss-172	571	1	research	research	NOUN
esutjss-172	571	2	journal	journal	PROPN
esutjss-172	571	3	of	of	ADP
esutjss-172	571	4	finance	finance	NOUN
esutjss-172	571	5	and	and	CCONJ
esutjss-172	571	6	accounting	accounting	NOUN
esutjss-172	571	7	,	,	PUNCT
esutjss-172	571	8	3	3	NUM
esutjss-172	571	9	(	(	PUNCT
esutjss-172	571	10	6	6	NUM
esutjss-172	571	11	)	)	PUNCT
esutjss-172	571	12	,	,	PUNCT
esutjss-172	571	13	1	1	NUM
esutjss-172	571	14	-	-	SYM
esutjss-172	571	15	20	20	NUM
esutjss-172	571	16	.	.	PUNCT
esutjss-172	572	1	www.iiste.org	www.iiste.org	PROPN
esutjss-172	572	2	.	.	PROPN
esutjss-172	572	3	olukowade	olukowade	PROPN
esutjss-172	572	4	,	,	PUNCT
esutjss-172	572	5	e.	e.	PROPN
esutjss-172	572	6	,	,	PUNCT
esutjss-172	572	7	&	&	CCONJ
esutjss-172	572	8	ogodor	ogodor	PROPN
esutjss-172	572	9	,	,	PUNCT
esutjss-172	572	10	b.	b.	PROPN
esutjss-172	572	11	(	(	PUNCT
esutjss-172	572	12	2015	2015	NUM
esutjss-172	572	13	)	)	PUNCT
esutjss-172	572	14	.	.	PUNCT
esutjss-172	573	1	accounting	accounting	NOUN
esutjss-172	573	2	:	:	PUNCT
esutjss-172	573	3	a	a	DET
esutjss-172	573	4	tool	tool	NOUN
esutjss-172	573	5	for	for	ADP
esutjss-172	573	6	corruption	corruption	NOUN
esutjss-172	573	7	control	control	NOUN
esutjss-172	573	8	in	in	ADP
esutjss-172	573	9	the	the	DET
esutjss-172	573	10	public	public	ADJ
esutjss-172	573	11	sector	sector	NOUN
esutjss-172	573	12	in	in	ADP
esutjss-172	573	13	nigeria	nigeria	PROPN
esutjss-172	573	14	.	.	PUNCT
esutjss-172	574	1	research	research	NOUN
esutjss-172	574	2	journal	journal	PROPN
esutjss-172	574	3	of	of	ADP
esutjss-172	574	4	finance	finance	NOUN
esutjss-172	574	5	and	and	CCONJ
esutjss-172	574	6	accounting	accounting	NOUN
esutjss-172	574	7	,	,	PUNCT
esutjss-172	574	8	6(17	6(17	NUM
esutjss-172	574	9	)	)	PUNCT
esutjss-172	574	10	,	,	PUNCT
esutjss-172	574	11	66	66	NUM
esutjss-172	574	12	-	-	SYM
esutjss-172	574	13	70	70	NUM
esutjss-172	574	14	.	.	PUNCT
esutjss-172	575	1	https://iiste.org/journals/index.php/rjfa/article/viewfile/.../26065	https://iiste.org/journals/index.php/rjfa/article/viewfile/.../26065	PROPN
esutjss-172	575	2	.	.	PUNCT
esutjss-172	576	1	osagioduwa	osagioduwa	PROPN
esutjss-172	576	2	,	,	PUNCT
esutjss-172	576	3	l.	l.	PROPN
esutjss-172	576	4	o.	o.	PROPN
esutjss-172	576	5	(	(	PUNCT
esutjss-172	576	6	2019	2019	NUM
esutjss-172	576	7	)	)	PUNCT
esutjss-172	576	8	.	.	PUNCT
esutjss-172	577	1	the	the	DET
esutjss-172	577	2	effectiveness	effectiveness	NOUN
esutjss-172	577	3	of	of	ADP
esutjss-172	577	4	the	the	DET
esutjss-172	577	5	whistle	whistle	NOUN
esutjss-172	577	6	-	-	PUNCT
esutjss-172	577	7	blowing	blow	VERB
esutjss-172	577	8	policy	policy	NOUN
esutjss-172	577	9	in	in	ADP
esutjss-172	577	10	combating	combat	VERB
esutjss-172	577	11	corruption	corruption	NOUN
esutjss-172	577	12	in	in	ADP
esutjss-172	577	13	the	the	DET
esutjss-172	577	14	nigerian	nigerian	ADJ
esutjss-172	577	15	public	public	ADJ
esutjss-172	577	16	sector	sector	NOUN
esutjss-172	577	17	.	.	PUNCT
esutjss-172	578	1	global	global	ADJ
esutjss-172	578	2	journal	journal	PROPN
esutjss-172	578	3	of	of	ADP
esutjss-172	578	4	arts	art	NOUN
esutjss-172	578	5	humanities	humanity	NOUN
esutjss-172	578	6	and	and	CCONJ
esutjss-172	578	7	social	social	ADJ
esutjss-172	578	8	science	science	NOUN
esutjss-172	578	9	.	.	PUNCT
esutjss-172	579	1	7	7	NUM
esutjss-172	579	2	(	(	PUNCT
esutjss-172	579	3	10	10	NUM
esutjss-172	579	4	)	)	PUNCT
esutjss-172	579	5	,	,	PUNCT
esutjss-172	579	6	77	77	NUM
esutjss-172	579	7	-	-	SYM
esutjss-172	579	8	98	98	NUM
esutjss-172	579	9	.	.	PUNCT
esutjss-172	580	1	osagioduwa	osagioduwa	PROPN
esutjss-172	580	2	,	,	PUNCT
esutjss-172	580	3	l.	l.	PROPN
esutjss-172	580	4	,	,	PUNCT
esutjss-172	580	5	o.	o.	NOUN
esutjss-172	580	6	(	(	PUNCT
esutjss-172	580	7	2019	2019	NUM
esutjss-172	580	8	)	)	PUNCT
esutjss-172	580	9	.	.	PUNCT
esutjss-172	581	1	treasury	treasury	PROPN
esutjss-172	581	2	single	single	ADJ
esutjss-172	581	3	account	account	NOUN
esutjss-172	581	4	effectiveness	effectiveness	NOUN
esutjss-172	581	5	on	on	ADP
esutjss-172	581	6	corruption	corruption	NOUN
esutjss-172	581	7	control	control	NOUN
esutjss-172	581	8	and	and	CCONJ
esutjss-172	581	9	public	public	ADJ
esutjss-172	581	10	organizations	organization	NOUN
esutjss-172	581	11	efficient	efficient	ADJ
esutjss-172	581	12	administration	administration	NOUN
esutjss-172	581	13	in	in	ADP
esutjss-172	581	14	nigeria	nigeria	PROPN
esutjss-172	581	15	.	.	PUNCT
esutjss-172	582	1	international	international	ADJ
esutjss-172	582	2	journal	journal	PROPN
esutjss-172	582	3	of	of	ADP
esutjss-172	582	4	management	management	NOUN
esutjss-172	582	5	studies	study	NOUN
esutjss-172	582	6	and	and	CCONJ
esutjss-172	582	7	social	social	ADJ
esutjss-172	582	8	science	science	NOUN
esutjss-172	582	9	research	research	NOUN
esutjss-172	582	10	.	.	PUNCT
esutjss-172	583	1	1(5	1(5	NUM
esutjss-172	583	2	)	)	PUNCT
esutjss-172	583	3	,	,	PUNCT
esutjss-172	583	4	1	1	NUM
esutjss-172	583	5	-	-	SYM
esutjss-172	583	6	19	19	NUM
esutjss-172	583	7	.	.	PUNCT
esutjss-172	584	1	http://www.starrygoldacademy.com/	http://www.starrygoldacademy.com/	NOUN
esutjss-172	584	2	https://www.scihub.org/ajsms/pdf/2012/2/ajsms-3-2-49-59.pdf	https://www.scihub.org/ajsms/pdf/2012/2/ajsms-3-2-49-59.pdf	PROPN
esutjss-172	584	3	https://www.facebook.com/leadership%20nga/posts/620659491301411	https://www.facebook.com/leadership%20nga/posts/620659491301411	PROPN
esutjss-172	584	4	http://www.gamji.com/article4000/news4930.htm	http://www.gamji.com/article4000/news4930.htm	PRON
esutjss-172	584	5	http://www.iiste.org/	http://www.iiste.org/	NOUN
esutjss-172	585	1	202	202	NUM
esutjss-172	585	2	osagioduwa	osagioduwa	ADJ
esutjss-172	585	3	,	,	PUNCT
esutjss-172	585	4	l.o	l.o	PROPN
esutjss-172	585	5	.	.	PROPN
esutjss-172	585	6	,	,	PUNCT
esutjss-172	585	7	okeke	okeke	PROPN
esutjss-172	585	8	,	,	PUNCT
esutjss-172	585	9	s.	s.	PROPN
esutjss-172	585	10	e.	e.	PROPN
esutjss-172	585	11	,	,	PUNCT
esutjss-172	585	12	&	&	CCONJ
esutjss-172	585	13	ohidoa	ohidoa	NOUN
esutjss-172	585	14	,	,	PUNCT
esutjss-172	585	15	t.	t.	PROPN
esutjss-172	585	16	(	(	PUNCT
esutjss-172	585	17	2020	2020	NUM
esutjss-172	585	18	)	)	PUNCT
esutjss-172	585	19	.	.	PUNCT
esutjss-172	586	1	public	public	ADJ
esutjss-172	586	2	auditors	auditor	NOUN
esutjss-172	586	3	and	and	CCONJ
esutjss-172	586	4	detection	detection	NOUN
esutjss-172	586	5	of	of	ADP
esutjss-172	586	6	corruption	corruption	NOUN
esutjss-172	586	7	in	in	ADP
esutjss-172	586	8	nigeria	nigeria	PROPN
esutjss-172	586	9	.	.	PUNCT
esutjss-172	587	1	international	international	ADJ
esutjss-172	587	2	journal	journal	PROPN
esutjss-172	587	3	of	of	ADP
esutjss-172	587	4	social	social	ADJ
esutjss-172	587	5	and	and	CCONJ
esutjss-172	587	6	management	management	NOUN
esutjss-172	587	7	science	science	NOUN
esutjss-172	587	8	.	.	PUNCT
esutjss-172	588	1	3(2),4957	3(2),4957	NUM
esutjss-172	588	2	.	.	PUNCT
esutjss-172	589	1	osagioduwa	osagioduwa	PROPN
esutjss-172	589	2	,	,	PUNCT
esutjss-172	589	3	l.	l.	PROPN
esutjss-172	589	4	o.	o.	PROPN
esutjss-172	589	5	,	,	PUNCT
esutjss-172	589	6	ojiakor	ojiakor	PROPN
esutjss-172	589	7	,	,	PUNCT
esutjss-172	589	8	i.	i.	PROPN
esutjss-172	589	9	,	,	PUNCT
esutjss-172	589	10	esenobor	esenobor	PROPN
esutjss-172	589	11	.	.	PUNCT
esutjss-172	590	1	e.	e.	PROPN
esutjss-172	590	2	t.	t.	PROPN
esutjss-172	590	3	,	,	PUNCT
esutjss-172	590	4	&	&	CCONJ
esutjss-172	590	5	odiachi	odiachi	PROPN
esutjss-172	590	6	.	.	PUNCT
esutjss-172	591	1	l.	l.	PROPN
esutjss-172	591	2	(	(	PUNCT
esutjss-172	591	3	2022	2022	NUM
esutjss-172	591	4	)	)	PUNCT
esutjss-172	591	5	.	.	PUNCT
esutjss-172	592	1	fraud	fraud	NOUN
esutjss-172	592	2	scheme	scheme	NOUN
esutjss-172	592	3	and	and	CCONJ
esutjss-172	592	4	fraudulent	fraudulent	ADJ
esutjss-172	592	5	accountant	accountant	NOUN
esutjss-172	592	6	prosecution	prosecution	NOUN
esutjss-172	592	7	.	.	PUNCT
esutjss-172	593	1	international	international	ADJ
esutjss-172	593	2	journal	journal	PROPN
esutjss-172	593	3	of	of	ADP
esutjss-172	593	4	academic	academic	ADJ
esutjss-172	593	5	research	research	NOUN
esutjss-172	593	6	in	in	ADP
esutjss-172	593	7	business	business	NOUN
esutjss-172	593	8	and	and	CCONJ
esutjss-172	593	9	social	social	ADJ
esutjss-172	593	10	science.12(1	science.12(1	NOUN
esutjss-172	593	11	)	)	PUNCT
esutjss-172	593	12	,	,	PUNCT
esutjss-172	593	13	1143	1143	NUM
esutjss-172	593	14	-	-	SYM
esutjss-172	593	15	1169	1169	NUM
esutjss-172	593	16	.	.	PUNCT
esutjss-172	594	1	osagioduwa	osagioduwa	PROPN
esutjss-172	594	2	,	,	PUNCT
esutjss-172	594	3	l.	l.	PROPN
esutjss-172	594	4	o.	o.	PROPN
esutjss-172	594	5	(	(	PUNCT
esutjss-172	594	6	2022	2022	NUM
esutjss-172	594	7	)	)	PUNCT
esutjss-172	594	8	.	.	PUNCT
esutjss-172	595	1	assessment	assessment	NOUN
esutjss-172	595	2	of	of	ADP
esutjss-172	595	3	challenges	challenge	NOUN
esutjss-172	595	4	of	of	ADP
esutjss-172	595	5	public	public	ADJ
esutjss-172	595	6	auditor	auditor	NOUN
esutjss-172	595	7	’s	’s	PART
esutjss-172	595	8	independence	independence	NOUN
esutjss-172	595	9	and	and	CCONJ
esutjss-172	595	10	report	report	NOUN
esutjss-172	595	11	in	in	ADP
esutjss-172	595	12	the	the	DET
esutjss-172	595	13	public	public	ADJ
esutjss-172	595	14	sector	sector	NOUN
esutjss-172	595	15	of	of	ADP
esutjss-172	595	16	nigeria	nigeria	PROPN
esutjss-172	595	17	.	.	PUNCT
esutjss-172	596	1	amity	amity	NOUN
esutjss-172	596	2	journal	journal	NOUN
esutjss-172	596	3	of	of	ADP
esutjss-172	596	4	management	management	NOUN
esutjss-172	596	5	research	research	NOUN
esutjss-172	596	6	.	.	PUNCT
esutjss-172	597	1	5(1	5(1	NUM
esutjss-172	597	2	)	)	PUNCT
esutjss-172	597	3	,	,	PUNCT
esutjss-172	597	4	7087	7087	NUM
esutjss-172	597	5	osagioduwa	osagioduwa	PROPN
esutjss-172	597	6	,	,	PUNCT
esutjss-172	597	7	l.	l.	PROPN
esutjss-172	597	8	o.	o.	PROPN
esutjss-172	597	9	,	,	PUNCT
esutjss-172	597	10	ese	ese	NOUN
esutjss-172	597	11	,	,	PUNCT
esutjss-172	597	12	t.	t.	PROPN
esutjss-172	597	13	e.	e.	PROPN
esutjss-172	597	14	,	,	PUNCT
esutjss-172	597	15	&	&	CCONJ
esutjss-172	597	16	ogudo	ogudo	PROPN
esutjss-172	597	17	,	,	PUNCT
esutjss-172	597	18	o.	o.	PROPN
esutjss-172	597	19	s.	s.	PROPN
esutjss-172	597	20	(	(	PUNCT
esutjss-172	597	21	2022	2022	NUM
esutjss-172	597	22	)	)	PUNCT
esutjss-172	597	23	.	.	PUNCT
esutjss-172	598	1	post	post	ADJ
esutjss-172	598	2	-	-	ADJ
esutjss-172	598	3	employment	employment	ADJ
esutjss-172	598	4	benefit	benefit	NOUN
esutjss-172	598	5	:	:	PUNCT
esutjss-172	598	6	a	a	DET
esutjss-172	598	7	comparative	comparative	ADJ
esutjss-172	598	8	assessment	assessment	NOUN
esutjss-172	598	9	of	of	ADP
esutjss-172	598	10	the	the	DET
esutjss-172	598	11	central	central	ADJ
esutjss-172	598	12	bank	bank	NOUN
esutjss-172	598	13	and	and	CCONJ
esutjss-172	598	14	the	the	DET
esutjss-172	598	15	police	police	NOUN
esutjss-172	598	16	force	force	PROPN
esutjss-172	598	17	retirees	retiree	NOUN
esutjss-172	598	18	.	.	PUNCT
esutjss-172	599	1	london	london	PROPN
esutjss-172	599	2	journal	journal	PROPN
esutjss-172	599	3	of	of	ADP
esutjss-172	599	4	research	research	NOUN
esutjss-172	599	5	in	in	ADP
esutjss-172	599	6	management	management	NOUN
esutjss-172	599	7	and	and	CCONJ
esutjss-172	599	8	business	business	NOUN
esutjss-172	599	9	.	.	PUNCT
esutjss-172	600	1	22(5),1	22(5),1	X
esutjss-172	600	2	-	-	SYM
esutjss-172	600	3	27	27	NUM
esutjss-172	600	4	osagioduwa	osagioduwa	PROPN
esutjss-172	600	5	,	,	PUNCT
esutjss-172	600	6	l.	l.	PROPN
esutjss-172	600	7	o.	o.	PROPN
esutjss-172	600	8	,	,	PUNCT
esutjss-172	600	9	ogudo	ogudo	PROPN
esutjss-172	600	10	,	,	PUNCT
esutjss-172	600	11	o.	o.	PROPN
esutjss-172	600	12	s.	s.	PROPN
esutjss-172	600	13	,	,	PUNCT
esutjss-172	600	14	&	&	CCONJ
esutjss-172	600	15	oloye	oloye	PROPN
esutjss-172	600	16	,	,	PUNCT
esutjss-172	600	17	f.	f.	PROPN
esutjss-172	600	18	(	(	PUNCT
esutjss-172	600	19	2022	2022	NUM
esutjss-172	600	20	)	)	PUNCT
esutjss-172	600	21	.	.	PUNCT
esutjss-172	601	1	central	central	PROPN
esutjss-172	601	2	bank	bank	PROPN
esutjss-172	601	3	of	of	ADP
esutjss-172	601	4	nigeria	nigeria	PROPN
esutjss-172	601	5	and	and	CCONJ
esutjss-172	601	6	the	the	DET
esutjss-172	601	7	nigerian	nigerian	ADJ
esutjss-172	601	8	economy	economy	NOUN
esutjss-172	601	9	in	in	ADP
esutjss-172	601	10	the	the	DET
esutjss-172	601	11	21st	21st	ADJ
esutjss-172	601	12	century	century	NOUN
esutjss-172	601	13	.	.	PUNCT
esutjss-172	602	1	journal	journal	NOUN
esutjss-172	602	2	of	of	ADP
esutjss-172	602	3	accounting	accounting	NOUN
esutjss-172	602	4	and	and	CCONJ
esutjss-172	602	5	management	management	NOUN
esutjss-172	602	6	,	,	PUNCT
esutjss-172	602	7	12(2	12(2	NUM
esutjss-172	602	8	)	)	PUNCT
esutjss-172	602	9	,	,	PUNCT
esutjss-172	602	10	59	59	NUM
esutjss-172	602	11	-	-	SYM
esutjss-172	602	12	76	76	NUM
esutjss-172	602	13	.	.	PUNCT
esutjss-172	603	1	osagioduwa	osagioduwa	PROPN
esutjss-172	603	2	,	,	PUNCT
esutjss-172	603	3	l.	l.	PROPN
esutjss-172	603	4	o.	o.	PROPN
esutjss-172	603	5	,	,	PUNCT
esutjss-172	603	6	uyi	uyi	PROPN
esutjss-172	603	7	.	.	PUNCT
esutjss-172	604	1	n.	n.	NOUN
esutjss-172	604	2	,	,	PUNCT
esutjss-172	604	3	ogudo	ogudo	PROPN
esutjss-172	604	4	,	,	PUNCT
esutjss-172	604	5	o.	o.	PROPN
esutjss-172	604	6	s.	s.	PROPN
esutjss-172	604	7	,	,	PUNCT
esutjss-172	604	8	&	&	CCONJ
esutjss-172	604	9	mozie	mozie	PROPN
esutjss-172	604	10	,	,	PUNCT
esutjss-172	604	11	e.	e.	PROPN
esutjss-172	604	12	p.	p.	PROPN
esutjss-172	604	13	(	(	PUNCT
esutjss-172	604	14	2022	2022	NUM
esutjss-172	604	15	)	)	PUNCT
esutjss-172	604	16	.	.	PUNCT
esutjss-172	605	1	effective	effective	ADJ
esutjss-172	605	2	auditors	auditor	NOUN
esutjss-172	605	3	,	,	PUNCT
esutjss-172	605	4	systematic	systematic	ADJ
esutjss-172	605	5	corruption	corruption	NOUN
esutjss-172	605	6	and	and	CCONJ
esutjss-172	605	7	the	the	DET
esutjss-172	605	8	egad	egad	PROPN
esutjss-172	605	9	report	report	PROPN
esutjss-172	605	10	:	:	PUNCT
esutjss-172	605	11	the	the	DET
esutjss-172	605	12	way	way	NOUN
esutjss-172	605	13	forward	forward	ADV
esutjss-172	605	14	.	.	PUNCT
esutjss-172	606	1	gusau	gusau	ADJ
esutjss-172	606	2	journal	journal	PROPN
esutjss-172	606	3	of	of	ADP
esutjss-172	606	4	accounting	accounting	NOUN
esutjss-172	606	5	and	and	CCONJ
esutjss-172	606	6	finance	finance	NOUN
esutjss-172	606	7	.	.	PUNCT
esutjss-172	607	1	3(2	3(2	NUM
esutjss-172	607	2	)	)	PUNCT
esutjss-172	607	3	,	,	PUNCT
esutjss-172	607	4	1	1	NUM
esutjss-172	607	5	-	-	SYM
esutjss-172	607	6	31	31	NUM
esutjss-172	607	7	osagioduwa	osagioduwa	PROPN
esutjss-172	607	8	,	,	PUNCT
esutjss-172	607	9	l.	l.	PROPN
esutjss-172	607	10	o.	o.	PROPN
esutjss-172	607	11	,	,	PUNCT
esutjss-172	607	12	mozie	mozie	PROPN
esutjss-172	607	13	,	,	PUNCT
esutjss-172	607	14	e.	e.	PROPN
esutjss-172	607	15	p.	p.	PROPN
esutjss-172	607	16	,	,	PUNCT
esutjss-172	607	17	ogudo	ogudo	PROPN
esutjss-172	607	18	,	,	PUNCT
esutjss-172	607	19	o.	o.	PROPN
esutjss-172	607	20	s.	s.	PROPN
esutjss-172	607	21	,	,	PUNCT
esutjss-172	607	22	&	&	CCONJ
esutjss-172	607	23	uyi	uyi	PROPN
esutjss-172	607	24	.	.	PUNCT
esutjss-172	608	1	n.	n.	NOUN
esutjss-172	608	2	(	(	PUNCT
esutjss-172	608	3	2022	2022	NUM
esutjss-172	608	4	)	)	PUNCT
esutjss-172	608	5	.	.	PUNCT
esutjss-172	609	1	government	government	NOUN
esutjss-172	609	2	anti	anti	ADJ
esutjss-172	609	3	-	-	ADJ
esutjss-172	609	4	corrupt	corrupt	ADJ
esutjss-172	609	5	instruments	instrument	NOUN
esutjss-172	609	6	unity	unity	NOUN
esutjss-172	609	7	and	and	CCONJ
esutjss-172	609	8	prosecution	prosecution	NOUN
esutjss-172	609	9	of	of	ADP
esutjss-172	609	10	corrupt	corrupt	ADJ
esutjss-172	609	11	public	public	ADJ
esutjss-172	609	12	officers	officer	NOUN
esutjss-172	609	13	.	.	PUNCT
esutjss-172	610	1	the	the	DET
esutjss-172	610	2	accounting	accounting	NOUN
esutjss-172	610	3	practitioners	practitioner	NOUN
esutjss-172	610	4	’	'	PUNCT
esutjss-172	610	5	perspective	perspective	NOUN
esutjss-172	610	6	.	.	PUNCT
esutjss-172	611	1	nigerian	nigerian	ADJ
esutjss-172	611	2	journal	journal	PROPN
esutjss-172	611	3	of	of	ADP
esutjss-172	611	4	management	management	NOUN
esutjss-172	611	5	science	science	NOUN
esutjss-172	611	6	.	.	PUNCT
esutjss-172	612	1	23(2	23(2	NOUN
esutjss-172	612	2	)	)	PUNCT
esutjss-172	612	3	,	,	PUNCT
esutjss-172	612	4	29	29	NUM
esutjss-172	612	5	-	-	SYM
esutjss-172	612	6	45	45	NUM
esutjss-172	612	7	omodero	omodero	NOUN
esutjss-172	612	8	,	,	PUNCT
esutjss-172	612	9	c.	c.	PROPN
esutjss-172	612	10	i.	i.	PROPN
esutjss-172	612	11	,	,	PUNCT
esutjss-172	612	12	&	&	CCONJ
esutjss-172	612	13	okafor	okafor	PROPN
esutjss-172	612	14	,	,	PUNCT
esutjss-172	612	15	m.	m.	NOUN
esutjss-172	612	16	c.	c.	PROPN
esutjss-172	612	17	(	(	PUNCT
esutjss-172	612	18	2016	2016	NUM
esutjss-172	612	19	)	)	PUNCT
esutjss-172	612	20	.	.	PUNCT
esutjss-172	613	1	efficiency	efficiency	NOUN
esutjss-172	613	2	and	and	CCONJ
esutjss-172	613	3	accountability	accountability	NOUN
esutjss-172	613	4	of	of	ADP
esutjss-172	613	5	public	public	ADJ
esutjss-172	613	6	sector	sector	NOUN
esutjss-172	613	7	revenue	revenue	NOUN
esutjss-172	613	8	and	and	CCONJ
esutjss-172	613	9	expenditure	expenditure	NOUN
esutjss-172	613	10	in	in	ADP
esutjss-172	613	11	nigeria	nigeria	PROPN
esutjss-172	613	12	(	(	PUNCT
esutjss-172	613	13	1970	1970	NUM
esutjss-172	613	14	-	-	SYM
esutjss-172	613	15	2014	2014	NUM
esutjss-172	613	16	)	)	PUNCT
esutjss-172	613	17	.	.	PUNCT
esutjss-172	614	1	european	european	PROPN
esutjss-172	614	2	journal	journal	PROPN
esutjss-172	614	3	of	of	ADP
esutjss-172	614	4	accounting	accounting	NOUN
esutjss-172	614	5	,	,	PUNCT
esutjss-172	614	6	auditing	auditing	NOUN
esutjss-172	614	7	and	and	CCONJ
esutjss-172	614	8	finance	finance	NOUN
esutjss-172	614	9	research	research	NOUN
esutjss-172	614	10	,	,	PUNCT
esutjss-172	614	11	4(7	4(7	NUM
esutjss-172	614	12	)	)	PUNCT
esutjss-172	614	13	,	,	PUNCT
esutjss-172	614	14	23	23	NUM
esutjss-172	614	15	-	-	SYM
esutjss-172	614	16	42	42	NUM
esutjss-172	614	17	.	.	PUNCT
esutjss-172	615	1	popoola	popoola	PROPN
esutjss-172	615	2	,	,	PUNCT
esutjss-172	615	3	o.	o.	PROPN
esutjss-172	615	4	m.	m.	PROPN
esutjss-172	615	5	j.	j.	PROPN
esutjss-172	615	6	,	,	PUNCT
esutjss-172	615	7	che	che	PROPN
esutjss-172	615	8	-	-	NOUN
esutjss-172	615	9	ahmad	ahmad	PROPN
esutjss-172	615	10	,	,	PUNCT
esutjss-172	615	11	a.	a.	PROPN
esutjss-172	615	12	b.	b.	PROPN
esutjss-172	615	13	,	,	PUNCT
esutjss-172	615	14	samsudin	samsudin	PROPN
esutjss-172	615	15	,	,	PUNCT
esutjss-172	615	16	r.	r.	PROPN
esutjss-172	615	17	s.	s.	PROPN
esutjss-172	615	18	,	,	PUNCT
esutjss-172	615	19	salleh	salleh	PROPN
esutjss-172	615	20	,	,	PUNCT
esutjss-172	615	21	k.	k.	PROPN
esutjss-172	615	22	,	,	PUNCT
esutjss-172	615	23	&	&	CCONJ
esutjss-172	615	24	babatunde	babatunde	PROPN
esutjss-172	615	25	,	,	PUNCT
esutjss-172	615	26	d.	d.	PROPN
esutjss-172	615	27	a.	a.	PROPN
esutjss-172	615	28	(	(	PUNCT
esutjss-172	615	29	2016	2016	NUM
esutjss-172	615	30	)	)	PUNCT
esutjss-172	615	31	.	.	PUNCT
esutjss-172	616	1	accountants	accountant	NOUN
esutjss-172	616	2	’	'	PUNCT
esutjss-172	616	3	capability	capability	NOUN
esutjss-172	616	4	requirements	requirement	NOUN
esutjss-172	616	5	for	for	ADP
esutjss-172	616	6	fraud	fraud	NOUN
esutjss-172	616	7	prevention	prevention	NOUN
esutjss-172	616	8	and	and	CCONJ
esutjss-172	616	9	detection	detection	NOUN
esutjss-172	616	10	in	in	ADP
esutjss-172	616	11	nigeria	nigeria	PROPN
esutjss-172	616	12	;	;	PUNCT
esutjss-172	616	13	international	international	ADJ
esutjss-172	616	14	journal	journal	NOUN
esutjss-172	616	15	of	of	ADP
esutjss-172	616	16	economics	economic	NOUN
esutjss-172	616	17	and	and	CCONJ
esutjss-172	616	18	financial	financial	ADJ
esutjss-172	616	19	,	,	PUNCT
esutjss-172	616	20	6(4	6(4	NUM
esutjss-172	616	21	)	)	PUNCT
esutjss-172	616	22	,	,	PUNCT
esutjss-172	616	23	1	1	NUM
esutjss-172	616	24	-	-	SYM
esutjss-172	616	25	10	10	NUM
esutjss-172	616	26	.	.	PUNCT
esutjss-172	617	1	www.econjournals.com/index.php/ijefi/article/view/2682	www.econjournals.com/index.php/ijefi/article/view/2682	ADV
esutjss-172	617	2	.	.	PUNCT
esutjss-172	618	1	sandholtz	sandholtz	PROPN
esutjss-172	618	2	,	,	PUNCT
esutjss-172	618	3	w.	w.	PROPN
esutjss-172	618	4	,	,	PUNCT
esutjss-172	618	5	&	&	CCONJ
esutjss-172	618	6	koetzle	koetzle	PROPN
esutjss-172	618	7	,	,	PUNCT
esutjss-172	618	8	w.	w.	PROPN
esutjss-172	618	9	(	(	PUNCT
esutjss-172	618	10	2000	2000	NUM
esutjss-172	618	11	)	)	PUNCT
esutjss-172	618	12	.	.	PUNCT
esutjss-172	619	1	accounting	account	VERB
esutjss-172	619	2	for	for	ADP
esutjss-172	619	3	corruption	corruption	NOUN
esutjss-172	619	4	:	:	PUNCT
esutjss-172	619	5	economic	economic	ADJ
esutjss-172	619	6	structure	structure	NOUN
esutjss-172	619	7	,	,	PUNCT
esutjss-172	619	8	democracy	democracy	NOUN
esutjss-172	619	9	,	,	PUNCT
esutjss-172	619	10	and	and	CCONJ
esutjss-172	619	11	trade	trade	NOUN
esutjss-172	619	12	.	.	PUNCT
esutjss-172	620	1	international	international	ADJ
esutjss-172	620	2	studies	study	NOUN
esutjss-172	620	3	quarterly	quarterly	ADV
esutjss-172	620	4	,	,	PUNCT
esutjss-172	620	5	44(1	44(1	PROPN
esutjss-172	620	6	)	)	PUNCT
esutjss-172	620	7	,	,	PUNCT
esutjss-172	620	8	31	31	NUM
esutjss-172	620	9	-	-	SYM
esutjss-172	620	10	50	50	NUM
esutjss-172	620	11	.	.	PUNCT
esutjss-172	621	1	https://www.jstor.org/stable/3013968	https://www.jstor.org/stable/3013968	PRON
esutjss-172	621	2	sikka	sikka	VERB
esutjss-172	621	3	,	,	PUNCT
esutjss-172	621	4	p.	p.	NOUN
esutjss-172	621	5	(	(	PUNCT
esutjss-172	621	6	2009	2009	NUM
esutjss-172	621	7	)	)	PUNCT
esutjss-172	621	8	.	.	PUNCT
esutjss-172	622	1	commentary	commentary	NOUN
esutjss-172	622	2	on	on	ADP
esutjss-172	622	3	roy	roy	PROPN
esutjss-172	622	4	suddaby	suddaby	PROPN
esutjss-172	622	5	,	,	PUNCT
esutjss-172	622	6	yves	yve	NOUN
esutjss-172	622	7	gendron	gendron	NOUN
esutjss-172	623	1	and	and	CCONJ
esutjss-172	623	2	helen	helen	PROPN
esutjss-172	623	3	lam	lam	PROPN
esutjss-172	623	4	;	;	PUNCT
esutjss-172	623	5	the	the	DET
esutjss-172	623	6	organisational	organisational	ADJ
esutjss-172	623	7	context	context	NOUN
esutjss-172	623	8	of	of	ADP
esutjss-172	623	9	professionalism	professionalism	NOUN
esutjss-172	623	10	in	in	ADP
esutjss-172	623	11	accounting	accounting	NOUN
esutjss-172	623	12	’	'	PUNCT
esutjss-172	623	13	,	,	PUNCT
esutjss-172	623	14	accounting	accounting	NOUN
esutjss-172	623	15	,	,	PUNCT
esutjss-172	623	16	organisation	organisation	NOUN
esutjss-172	623	17	and	and	CCONJ
esutjss-172	623	18	society	society	NOUN
esutjss-172	623	19	,	,	PUNCT
esutjss-172	623	20	34(4	34(4	NUM
esutjss-172	623	21	)	)	PUNCT
esutjss-172	623	22	,	,	PUNCT
esutjss-172	623	23	428	428	NUM
esutjss-172	623	24	-	-	SYM
esutjss-172	623	25	432	432	NUM
esutjss-172	623	26	.	.	PUNCT
esutjss-172	624	1	https://ideas.repec.org/a/eee/aosoci/v34y2009i3-4p428432.html	https://ideas.repec.org/a/eee/aosoci/v34y2009i3-4p428432.html	PROPN
esutjss-172	624	2	.	.	PUNCT
esutjss-172	625	1	sikka	sikka	NOUN
esutjss-172	625	2	,	,	PUNCT
esutjss-172	625	3	p.	p.	PROPN
esutjss-172	625	4	,	,	PUNCT
esutjss-172	625	5	&	&	CCONJ
esutjss-172	625	6	hampton	hampton	PROPN
esutjss-172	625	7	,	,	PUNCT
esutjss-172	625	8	m.	m.	NOUN
esutjss-172	625	9	(	(	PUNCT
esutjss-172	625	10	2005	2005	NUM
esutjss-172	625	11	)	)	PUNCT
esutjss-172	625	12	.	.	PUNCT
esutjss-172	626	1	tax	tax	NOUN
esutjss-172	626	2	avoidance	avoidance	NOUN
esutjss-172	626	3	and	and	CCONJ
esutjss-172	626	4	global	global	ADJ
esutjss-172	626	5	development	development	NOUN
esutjss-172	626	6	:	:	PUNCT
esutjss-172	626	7	an	an	DET
esutjss-172	626	8	introduction	introduction	NOUN
esutjss-172	626	9	.	.	PUNCT
esutjss-172	627	1	accounting	accounting	NOUN
esutjss-172	627	2	forum	forum	PROPN
esutjss-172	627	3	,	,	PUNCT
esutjss-172	627	4	29(3	29(3	NUM
esutjss-172	627	5	)	)	PUNCT
esutjss-172	627	6	,	,	PUNCT
esutjss-172	627	7	245	245	NUM
esutjss-172	627	8	-	-	SYM
esutjss-172	627	9	248	248	NUM
esutjss-172	627	10	.	.	PUNCT
esutjss-172	628	1	sikka	sikka	NOUN
esutjss-172	628	2	,	,	PUNCT
esutjss-172	628	3	p.	p.	NOUN
esutjss-172	628	4	,	,	PUNCT
esutjss-172	628	5	&	&	CCONJ
esutjss-172	628	6	willmott	willmott	PROPN
esutjss-172	628	7	,	,	PUNCT
esutjss-172	628	8	h.	h.	PROPN
esutjss-172	628	9	(	(	PUNCT
esutjss-172	628	10	2001	2001	NUM
esutjss-172	628	11	)	)	PUNCT
esutjss-172	628	12	.	.	PUNCT
esutjss-172	629	1	policing	police	VERB
esutjss-172	629	2	knowledge	knowledge	NOUN
esutjss-172	629	3	by	by	ADP
esutjss-172	629	4	invoking	invoke	VERB
esutjss-172	629	5	the	the	DET
esutjss-172	629	6	law	law	NOUN
esutjss-172	629	7	:	:	PUNCT
esutjss-172	629	8	critical	critical	ADJ
esutjss-172	629	9	accounting	accounting	NOUN
esutjss-172	629	10	and	and	CCONJ
esutjss-172	629	11	the	the	DET
esutjss-172	629	12	politics	politic	NOUN
esutjss-172	629	13	of	of	ADP
esutjss-172	629	14	dissemination	dissemination	NOUN
esutjss-172	629	15	.	.	PUNCT
esutjss-172	630	1	critical	critical	ADJ
esutjss-172	630	2	perspectives	perspective	NOUN
esutjss-172	630	3	on	on	ADP
esutjss-172	630	4	accounting	accounting	NOUN
esutjss-172	630	5	,	,	PUNCT
esutjss-172	630	6	12(5	12(5	NUM
esutjss-172	630	7	)	)	PUNCT
esutjss-172	630	8	,	,	PUNCT
esutjss-172	630	9	527	527	NUM
esutjss-172	630	10	-	-	SYM
esutjss-172	630	11	555	555	NUM
esutjss-172	630	12	.	.	PUNCT
esutjss-172	631	1	simon	simon	PROPN
esutjss-172	631	2	,	,	PUNCT
esutjss-172	631	3	p.	p.	NOUN
esutjss-172	631	4	(	(	PUNCT
esutjss-172	631	5	65	65	NUM
esutjss-172	631	6	-	-	SYM
esutjss-172	631	7	69	69	NUM
esutjss-172	631	8	ad	ad	NOUN
esutjss-172	631	9	)	)	PUNCT
esutjss-172	631	10	.	.	PUNCT
esutjss-172	632	1	dakes	dake	NOUN
esutjss-172	632	2	bible	bible	PROPN
esutjss-172	632	3	king	king	PROPN
esutjss-172	632	4	james	james	PROPN
esutjss-172	632	5	version	version	PROPN
esutjss-172	632	6	.	.	PUNCT
esutjss-172	633	1	2	2	NUM
esutjss-172	633	2	peter	peter	PROPN
esutjss-172	633	3	2:12	2:12	NUM
esutjss-172	633	4	&	&	CCONJ
esutjss-172	633	5	19	19	NUM
esutjss-172	633	6	.	.	PUNCT
esutjss-172	633	7	taylor	taylor	PROPN
esutjss-172	633	8	,	,	PUNCT
esutjss-172	633	9	t.	t.	PROPN
esutjss-172	633	10	(	(	PUNCT
esutjss-172	633	11	2010	2010	NUM
esutjss-172	633	12	)	)	PUNCT
esutjss-172	633	13	.	.	PUNCT
esutjss-172	634	1	corruption	corruption	NOUN
esutjss-172	634	2	and	and	CCONJ
esutjss-172	634	3	liberation	liberation	NOUN
esutjss-172	634	4	:	:	PUNCT
esutjss-172	634	5	the	the	DET
esutjss-172	634	6	experience	experience	NOUN
esutjss-172	634	7	of	of	ADP
esutjss-172	634	8	nigeria	nigeria	PROPN
esutjss-172	634	9	.	.	PUNCT
esutjss-172	635	1	journal	journal	PROPN
esutjss-172	635	2	of	of	ADP
esutjss-172	635	3	management	management	NOUN
esutjss-172	635	4	and	and	CCONJ
esutjss-172	635	5	social	social	ADJ
esutjss-172	635	6	sciences	science	NOUN
esutjss-172	635	7	,	,	PUNCT
esutjss-172	635	8	2(3	2(3	NUM
esutjss-172	635	9	)	)	PUNCT
esutjss-172	635	10	,	,	PUNCT
esutjss-172	635	11	1	1	NUM
esutjss-172	635	12	-	-	SYM
esutjss-172	635	13	9	9	NUM
esutjss-172	635	14	.	.	PUNCT
esutjss-172	636	1	thomas	thomas	PROPN
esutjss-172	636	2	,	,	PUNCT
esutjss-172	636	3	w.	w.	PROPN
esutjss-172	636	4	g.	g.	PROPN
esutjss-172	636	5	,	,	PUNCT
esutjss-172	636	6	steven	steven	PROPN
esutjss-172	636	7	,	,	PUNCT
esutjss-172	636	8	l.	l.	PROPN
esutjss-172	636	9	s.	s.	PROPN
esutjss-172	636	10	,	,	PUNCT
esutjss-172	636	11	&	&	CCONJ
esutjss-172	636	12	mona	mona	PROPN
esutjss-172	636	13	,	,	PUNCT
esutjss-172	636	14	m.	m.	PROPN
esutjss-172	636	15	c.	c.	PROPN
esutjss-172	636	16	(	(	PUNCT
esutjss-172	636	17	2006	2006	NUM
esutjss-172	636	18	)	)	PUNCT
esutjss-172	636	19	.	.	PUNCT
esutjss-172	637	1	a	a	DET
esutjss-172	637	2	guide	guide	NOUN
esutjss-172	637	3	to	to	ADP
esutjss-172	637	4	forensic	forensic	ADJ
esutjss-172	637	5	accounting	accounting	NOUN
esutjss-172	637	6	investigation	investigation	NOUN
esutjss-172	637	7	.	.	PUNCT
esutjss-172	638	1	united	united	PROPN
esutjss-172	638	2	state	state	PROPN
esutjss-172	638	3	:	:	PUNCT
esutjss-172	638	4	john	john	PROPN
esutjss-172	638	5	wiley	wiley	PROPN
esutjss-172	638	6	&	&	CCONJ
esutjss-172	638	7	sons	sons	PROPN
esutjss-172	638	8	,	,	PUNCT
esutjss-172	638	9	inc	inc	PROPN
esutjss-172	638	10	.	.	PROPN
esutjss-172	638	11	,	,	PUNCT
esutjss-172	638	12	hoboken	hoboken	PROPN
esutjss-172	638	13	,	,	PUNCT
esutjss-172	638	14	new	new	PROPN
esutjss-172	638	15	jersey	jersey	PROPN
esutjss-172	638	16	.	.	PUNCT
esutjss-172	639	1	uchehara	uchehara	PROPN
esutjss-172	639	2	,	,	PUNCT
esutjss-172	639	3	c.	c.	PROPN
esutjss-172	639	4	c.	c.	PROPN
esutjss-172	639	5	,	,	PUNCT
esutjss-172	639	6	&	&	CCONJ
esutjss-172	639	7	ogbonna	ogbonna	PROPN
esutjss-172	639	8	,	,	PUNCT
esutjss-172	639	9	p.	p.	NOUN
esutjss-172	639	10	i.	i.	PROPN
esutjss-172	639	11	(	(	PUNCT
esutjss-172	639	12	2017	2017	NUM
esutjss-172	639	13	)	)	PUNCT
esutjss-172	639	14	.	.	PUNCT
esutjss-172	640	1	the	the	DET
esutjss-172	640	2	challenges	challenge	NOUN
esutjss-172	640	3	of	of	ADP
esutjss-172	640	4	professional	professional	ADJ
esutjss-172	640	5	accounting	accounting	NOUN
esutjss-172	640	6	practices	practice	NOUN
esutjss-172	640	7	in	in	ADP
esutjss-172	640	8	nigeria	nigeria	PROPN
esutjss-172	640	9	private	private	ADJ
esutjss-172	640	10	sector	sector	NOUN
esutjss-172	640	11	with	with	ADP
esutjss-172	640	12	respect	respect	NOUN
esutjss-172	640	13	to	to	ADP
esutjss-172	640	14	financial	financial	ADJ
esutjss-172	640	15	failures	failure	NOUN
esutjss-172	640	16	in	in	ADP
esutjss-172	640	17	recent	recent	ADJ
esutjss-172	640	18	times	time	NOUN
esutjss-172	640	19	.	.	PUNCT
esutjss-172	641	1	international	international	ADJ
esutjss-172	641	2	journal	journal	PROPN
esutjss-172	641	3	of	of	ADP
esutjss-172	641	4	research	research	NOUN
esutjss-172	641	5	,	,	PUNCT
esutjss-172	641	6	5(3	5(3	NUM
esutjss-172	641	7	)	)	PUNCT
esutjss-172	641	8	,	,	PUNCT
esutjss-172	641	9	45	45	NUM
esutjss-172	641	10	-	-	SYM
esutjss-172	641	11	68	68	NUM
esutjss-172	641	12	.	.	PUNCT
esutjss-172	642	1	https://doi.org/10.5281/zenodo.439553	https://doi.org/10.5281/zenodo.439553	NOUN
esutjss-172	642	2	.	.	PUNCT
esutjss-172	643	1	ugwuoke	ugwuoke	PROPN
esutjss-172	643	2	,	,	PUNCT
esutjss-172	643	3	c.	c.	PROPN
esutjss-172	643	4	u.	u.	PROPN
esutjss-172	643	5	(	(	PUNCT
esutjss-172	643	6	2005	2005	NUM
esutjss-172	643	7	)	)	PUNCT
esutjss-172	643	8	.	.	PUNCT
esutjss-172	644	1	nigerian	nigerian	ADJ
esutjss-172	644	2	youths	youth	NOUN
esutjss-172	644	3	and	and	CCONJ
esutjss-172	644	4	criminal	criminal	ADJ
esutjss-172	644	5	indulgence	indulgence	NOUN
esutjss-172	644	6	.	.	PUNCT
esutjss-172	645	1	journal	journal	NOUN
esutjss-172	645	2	of	of	ADP
esutjss-172	645	3	social	social	ADJ
esutjss-172	645	4	and	and	CCONJ
esutjss-172	645	5	policy	policy	NOUN
esutjss-172	645	6	issues	issue	NOUN
esutjss-172	645	7	,	,	PUNCT
esutjss-172	645	8	2(2	2(2	NUM
esutjss-172	645	9	)	)	PUNCT
esutjss-172	645	10	,	,	PUNCT
esutjss-172	645	11	65	65	NUM
esutjss-172	645	12	-	-	SYM
esutjss-172	645	13	68	68	NUM
esutjss-172	645	14	.	.	PUNCT
esutjss-172	646	1	https://ideas.repec.org/a/eee/aosoci/v34y2009i3-4p428-432.html	https://ideas.repec.org/a/eee/aosoci/v34y2009i3-4p428-432.html	PUNCT
esutjss-172	646	2	https://ideas.repec.org/a/eee/aosoci/v34y2009i3-4p428-432.html	https://ideas.repec.org/a/eee/aosoci/v34y2009i3-4p428-432.html	X
esutjss-172	646	3	https://doi.org/10.5281/zenodo.439553	https://doi.org/10.5281/zenodo.439553	NOUN
esutjss-172	646	4	203	203	NUM
esutjss-172	646	5	uma	uma	PROPN
esutjss-172	646	6	,	,	PUNCT
esutjss-172	646	7	k.	k.	PROPN
esutjss-172	646	8	e.	e.	PROPN
esutjss-172	646	9	,	,	PUNCT
esutjss-172	646	10	&	&	CCONJ
esutjss-172	646	11	eboh	eboh	PROPN
esutjss-172	646	12	,	,	PUNCT
esutjss-172	646	13	f.	f.	PROPN
esutjss-172	646	14	e.	e.	PROPN
esutjss-172	646	15	(	(	PUNCT
esutjss-172	646	16	2013	2013	NUM
esutjss-172	646	17	)	)	PUNCT
esutjss-172	646	18	.	.	PUNCT
esutjss-172	647	1	corruption	corruption	NOUN
esutjss-172	647	2	,	,	PUNCT
esutjss-172	647	3	economic	economic	ADJ
esutjss-172	647	4	development	development	NOUN
esutjss-172	647	5	and	and	CCONJ
esutjss-172	647	6	emerging	emerge	VERB
esutjss-172	647	7	markets	market	NOUN
esutjss-172	647	8	:	:	PUNCT
esutjss-172	647	9	evidence	evidence	NOUN
esutjss-172	647	10	from	from	ADP
esutjss-172	647	11	nigeria	nigeria	PROPN
esutjss-172	647	12	.	.	PUNCT
esutjss-172	648	1	asian	asian	ADJ
esutjss-172	648	2	journal	journal	PROPN
esutjss-172	648	3	of	of	ADP
esutjss-172	648	4	management	management	NOUN
esutjss-172	648	5	sciences	sciences	PROPN
esutjss-172	648	6	and	and	CCONJ
esutjss-172	648	7	education	education	NOUN
esutjss-172	648	8	,	,	PUNCT
esutjss-172	648	9	2(2	2(2	NUM
esutjss-172	648	10	)	)	PUNCT
esutjss-172	648	11	,	,	PUNCT
esutjss-172	648	12	56	56	NUM
esutjss-172	648	13	-	-	SYM
esutjss-172	648	14	67	67	NUM
esutjss-172	648	15	.	.	PUNCT
esutjss-172	649	1	unegbu	unegbu	NOUN
esutjss-172	649	2	,	,	PUNCT
esutjss-172	649	3	o.	o.	NOUN
esutjss-172	649	4	a.	a.	NOUN
esutjss-172	649	5	(	(	PUNCT
esutjss-172	649	6	2014	2014	NUM
esutjss-172	649	7	)	)	PUNCT
esutjss-172	649	8	.	.	PUNCT
esutjss-172	650	1	theories	theory	NOUN
esutjss-172	650	2	of	of	ADP
esutjss-172	650	3	accounting	accounting	NOUN
esutjss-172	650	4	:	:	PUNCT
esutjss-172	650	5	evolution	evolution	NOUN
esutjss-172	650	6	&	&	CCONJ
esutjss-172	650	7	developments	development	NOUN
esutjss-172	650	8	,	,	PUNCT
esutjss-172	650	9	income	income	NOUN
esutjss-172	650	10	determination	determination	NOUN
esutjss-172	650	11	and	and	CCONJ
esutjss-172	650	12	diversities	diversity	NOUN
esutjss-172	650	13	in	in	ADP
esutjss-172	650	14	use	use	NOUN
esutjss-172	650	15	.	.	PUNCT
esutjss-172	651	1	research	research	NOUN
esutjss-172	651	2	journal	journal	PROPN
esutjss-172	651	3	of	of	ADP
esutjss-172	651	4	finance	finance	NOUN
esutjss-172	651	5	and	and	CCONJ
esutjss-172	651	6	accounting	accounting	NOUN
esutjss-172	651	7	,	,	PUNCT
esutjss-172	651	8	5(19	5(19	NUM
esutjss-172	651	9	)	)	PUNCT
esutjss-172	651	10	,	,	PUNCT
esutjss-172	651	11	1	1	NUM
esutjss-172	651	12	-	-	SYM
esutjss-172	651	13	16	16	NUM
esutjss-172	651	14	.	.	PUNCT
esutjss-172	652	1	https://arxiv.org/pdf/1411.4633	https://arxiv.org/pdf/1411.4633	NOUN
esutjss-172	652	2	.	.	PUNCT
esutjss-172	653	1	uwak	uwak	PROPN
esutjss-172	653	2	,	,	PUNCT
esutjss-172	653	3	u.	u.	PROPN
esutjss-172	653	4	e.	e.	PROPN
esutjss-172	653	5	,	,	PUNCT
esutjss-172	653	6	&	&	CCONJ
esutjss-172	653	7	udofia	udofia	PROPN
esutjss-172	653	8	,	,	PUNCT
esutjss-172	653	9	a.	a.	NOUN
esutjss-172	653	10	n.	n.	NOUN
esutjss-172	653	11	(	(	PUNCT
esutjss-172	653	12	2016	2016	NUM
esutjss-172	653	13	)	)	PUNCT
esutjss-172	653	14	.	.	PUNCT
esutjss-172	654	1	corruption	corruption	NOUN
esutjss-172	654	2	in	in	ADP
esutjss-172	654	3	nigeria	nigeria	PROPN
esutjss-172	654	4	’s	’s	PART
esutjss-172	654	5	public	public	ADJ
esutjss-172	654	6	sector	sector	NOUN
esutjss-172	654	7	organisations	organisation	NOUN
esutjss-172	654	8	and	and	CCONJ
esutjss-172	654	9	its	its	PRON
esutjss-172	654	10	implications	implication	NOUN
esutjss-172	654	11	for	for	ADP
esutjss-172	654	12	national	national	ADJ
esutjss-172	654	13	development	development	NOUN
esutjss-172	654	14	.	.	PUNCT
esutjss-172	655	1	mediterranean	mediterranean	PROPN
esutjss-172	655	2	journal	journal	PROPN
esutjss-172	655	3	of	of	ADP
esutjss-172	655	4	social	social	ADJ
esutjss-172	655	5	sciences	science	NOUN
esutjss-172	655	6	,	,	PUNCT
esutjss-172	655	7	7(3	7(3	NUM
esutjss-172	655	8	,	,	PUNCT
esutjss-172	655	9	)	)	PUNCT
esutjss-172	655	10	1	1	NUM
esutjss-172	655	11	-	-	SYM
esutjss-172	655	12	9	9	NUM
esutjss-172	655	13	.	.	PUNCT
esutjss-172	656	1	doi:10.5901	doi:10.5901	ADJ
esutjss-172	656	2	/	/	SYM
esutjss-172	656	3	mjss.2016.v7n3s1p27	mjss.2016.v7n3s1p27	PROPN
esutjss-172	656	4	.	.	PUNCT
esutjss-172	657	1	zinyama	zinyama	PROPN
esutjss-172	657	2	,	,	PUNCT
esutjss-172	657	3	t.	t.	PROPN
esutjss-172	657	4	(	(	PUNCT
esutjss-172	657	5	2013	2013	NUM
esutjss-172	657	6	)	)	PUNCT
esutjss-172	657	7	.	.	PUNCT
esutjss-172	658	1	efficiency	efficiency	NOUN
esutjss-172	658	2	and	and	CCONJ
esutjss-172	658	3	effectiveness	effectiveness	NOUN
esutjss-172	658	4	in	in	ADP
esutjss-172	658	5	public	public	ADJ
esutjss-172	658	6	sector	sector	NOUN
esutjss-172	658	7	auditing	auditing	NOUN
esutjss-172	658	8	:	:	PUNCT
esutjss-172	658	9	an	an	DET
esutjss-172	658	10	evaluation	evaluation	NOUN
esutjss-172	658	11	of	of	ADP
esutjss-172	658	12	the	the	DET
esutjss-172	658	13	comptroller	comptroller	NOUN
esutjss-172	658	14	and	and	CCONJ
esutjss-172	658	15	auditor	auditor	PROPN
esutjss-172	658	16	general	general	NOUN
esutjss-172	658	17	’s	’s	PART
esutjss-172	658	18	performance	performance	NOUN
esutjss-172	658	19	in	in	ADP
esutjss-172	658	20	zimbabwe	zimbabwe	PROPN
esutjss-172	658	21	from	from	ADP
esutjss-172	658	22	1999	1999	NUM
esutjss-172	658	23	to	to	ADP
esutjss-172	658	24	2012	2012	NUM
esutjss-172	658	25	.	.	PUNCT
esutjss-172	659	1	international	international	ADJ
esutjss-172	659	2	journal	journal	PROPN
esutjss-172	659	3	of	of	ADP
esutjss-172	659	4	humanities	humanity	NOUN
esutjss-172	659	5	and	and	CCONJ
esutjss-172	659	6	social	social	ADJ
esutjss-172	659	7	science	science	NOUN
esutjss-172	659	8	,	,	PUNCT
esutjss-172	659	9	3(7	3(7	NUM
esutjss-172	659	10	)	)	PUNCT
esutjss-172	659	11	,	,	PUNCT
esutjss-172	659	12	1	1	NUM
esutjss-172	659	13	-	-	SYM
esutjss-172	659	14	16	16	NUM
esutjss-172	659	15	.	.	PUNCT
esutjss-172	660	1	www.ijhssnet.com/journals/vol_3_no_7_april_2013/29.pdf	www.ijhssnet.com/journals/vol_3_no_7_april_2013/29.pdf	PROPN
esutjss-172	660	2	.	.	PUNCT
esutjss-172	661	1	zubairu	zubairu	PROPN
esutjss-172	661	2	,	,	PUNCT
esutjss-172	661	3	u.	u.	PROPN
esutjss-172	661	4	m.	m.	PROPN
esutjss-172	661	5	,	,	PUNCT
esutjss-172	661	6	sakariyau	sakariyau	NOUN
esutjss-172	661	7	,	,	PUNCT
esutjss-172	661	8	o.	o.	PROPN
esutjss-172	661	9	b.	b.	PROPN
esutjss-172	661	10	,	,	PUNCT
esutjss-172	661	11	&	&	CCONJ
esutjss-172	661	12	dauda	dauda	PROPN
esutjss-172	661	13	,	,	PUNCT
esutjss-172	661	14	c.	c.	PROPN
esutjss-172	661	15	k.	k.	PROPN
esutjss-172	661	16	(	(	PUNCT
esutjss-172	661	17	2011	2011	NUM
esutjss-172	661	18	)	)	PUNCT
esutjss-172	661	19	.	.	PUNCT
esutjss-172	662	1	achieving	achieve	VERB
esutjss-172	662	2	accountability	accountability	NOUN
esutjss-172	662	3	in	in	ADP
esutjss-172	662	4	the	the	DET
esutjss-172	662	5	nigerian	nigerian	ADJ
esutjss-172	662	6	public	public	ADJ
esutjss-172	662	7	sector	sector	NOUN
esutjss-172	662	8	:	:	PUNCT
esutjss-172	662	9	a	a	DET
esutjss-172	662	10	new	new	ADJ
esutjss-172	662	11	mindset	mindset	NOUN
esutjss-172	662	12	solution	solution	NOUN
esutjss-172	662	13	.	.	PUNCT
esutjss-172	663	1	international	international	ADJ
esutjss-172	663	2	journal	journal	PROPN
esutjss-172	663	3	of	of	ADP
esutjss-172	663	4	business	business	NOUN
esutjss-172	663	5	management	management	NOUN
esutjss-172	663	6	,	,	PUNCT
esutjss-172	663	7	economics	economic	NOUN
esutjss-172	663	8	and	and	CCONJ
esutjss-172	663	9	information	information	NOUN
esutjss-172	663	10	technology	technology	NOUN
esutjss-172	663	11	,	,	PUNCT
esutjss-172	663	12	3(2	3(2	NUM
esutjss-172	663	13	)	)	PUNCT
esutjss-172	663	14	,	,	PUNCT
esutjss-172	663	15	323	323	NUM
esutjss-172	663	16	-	-	SYM
esutjss-172	663	17	329	329	NUM
esutjss-172	663	18	.	.	PUNCT
esutjss-172	664	1	https://arxiv.org/pdf/1411.4633	https://arxiv.org/pdf/1411.4633	NOUN
esutjss-172	664	2	http://www.ijhssnet.com/journals/vol_3_no_7_april_2013/29.pdf	http://www.ijhssnet.com/journals/vol_3_no_7_april_2013/29.pdf	PROPN
esutjss-172	664	3	page	page	NOUN
esutjss-172	664	4	7	7	NUM